Document ID: chunk:federal_register_of_legislation:C2010C00612:clause:1_11
Version: federal_register_of_legislation:C2010C00612
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 51289–51868

11  Subsection 103‑25(3)
Repeal the subsection, substitute:

 (3) However, there are some exceptions:
 (a) subsections 124‑380(5) and 124‑465(5) (relating to replacement asset roll‑overs) require a company to make the choice at the earlier time specified in those subsections; and
 (b) subsections 152‑315(4) and (5) (relating to the small business retirement exemption) require a choice to be made in writing; and
 (c) paragraph 152‑410(b) (relating to the small business roll‑over) requires a choice of replacement assets within the longer period specified in that paragraph.