Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 5 Minor amendments
Part 4 Other amendments
Income Tax Assessment Act 1997
326 At the end of subsection 124-140(1)
Add:
Note 2: Subdivision 124-C of theIncome Tax (Transitional Provisions) Act 1997 modifies this roll-over for certain water-related licences.
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