New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 3 Consequential amendments
Income Tax Assessment Act 1997
30 Subsection 112-105(3)
Repeal the subsection, substitute:
(3) All replacement-asset roll-overs are set out in the table in section 112-115.
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