Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
3 Subsection 328-175(3) (note)
Repeal the note, substitute:
Note: A choice made by a transferor under this subsection for an asset applies also to the transferee if roll-over relief under subsection 40-340(3) is chosen: see section 328-245.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
