New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
232 Paragraphs 45-5(5)(b) and (c)
Repeal the paragraphs, substitute:
(b) you apply it under section 40-365 (about offsetting balancing adjustments); or
(c) roll-over relief is available for the disposal under section 40-340.
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