Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 2 CGT treatment of water entitlements and termination fees
Part 1 CGT roll-over for water entitlements
Income Tax Assessment Act 1997
4 Subsection 124-5(2) (at the end of the note)
Add "The consequences of a roll-over for water entitlements are set out in Subdivision 124-R.".
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