Omnibus Repeal Day (Autumn 2014) Act 2014 (109 of 2014)
Schedule 10
Part 4 Amendments relating to Financial Services Reform roll-over
Income Tax Assessment Act 1997
40 Subsection 152-45(1A) (note 1)
Repeal the note, substitute:
Note 1: Former Subdivision 124-O provided a roll-over for certain CGT assets that came to an end as a result of an FSR transition.
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).
