Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 1 Amendment of the Income Tax Assessment Act 1936: various measures
Part 4 Repeal of section 261
42 Section 419 (subparagraph (ii) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))
Omit "an asset", substitute "a roll-over asset".
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