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Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (18 of 2016)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Small business restructure roll-overs
- Part 1 Main amendment
- Income Tax Assessment Act 1997
- 1 At the end of Division 328
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 Subsection 40-340(1) (at the end of the table)
- 3 Section 122-15 (after note 2)
- 4 At the end of section 152-115
- 5 Subsection 328-10(1) (after table item 6A)
- 6 Paragraph 328-243(1A)(c)
- 7 Subsection 995-1(1)
- Part 3 Application of amendments
- 8 Application of amendments
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