Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 7 Statutory licences
Part 2 Consequential and other amendments
Income Tax Assessment Act 1997
7 After subsection 116-30(2)
Insert:
(2A) Subsection (2) does not apply if there is a partial roll-over for the *CGT event because of section 124-150.
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