Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 615.10

Modifications--when additional consequences can apply

             (1)  Disregard subparagraph 615-45(a)(ii), and paragraph 615-45(b), of the Income Tax Assessment Act 1997 if the roll-over relates to * shares that were disposed of, redeemed or cancelled.

             (2)  Disregard paragraph 615-45(d) of that Act.



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