Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 615.10

  (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.