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
33 Section 112-140
Omit the third sentence, substitute "All same-asset roll-overs are set out in the table in section 112-150".
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