Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 1 Internal roll-overs
Income Tax Assessment Act 1936
10 After subsection 27A(5C)
Insert:
(6) If the Commissioner specifies in writing guidelines or principles to be applied in calculating internal roll-over amounts, an internal roll-over amount is to be calculated in accordance with those guidelines or principles.
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