Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
4 Subsection 328-190(4) (note)
Repeal the note, substitute:
Note: The amounts that a transferor and transferee can deduct under this section are modified if roll-over relief under subsection 40-340(3) is chosen: see section 328-247.
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