Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 9 Roll-over for FSR transitions
Part 1 Amendments
Income Tax Assessment Act 1997
8 At the end of subsection 124-5(1)
Add:
Note 2: Subdivision 124-O (about FSR transitions) also provides for roll-overs in situations where a replacement CGT asset is acquired by a new owner.
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