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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