New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)

Schedule 3   Consequential amendments relating to main consolidation provisions

Part 3   Limiting access to group concessions

Division 1   CGT roll-overs

Income Tax Assessment Act 1997
17   Subsection 104-175(6)

After "section 104-180", insert "or 104-182".


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