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
19 Application of amendments of Subdivision 104-J
The amendments of Subdivision 104-J of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to a break-up time happening after 30 June 2002.
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