Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 2   Capital gains tax and certain business restructures

Part 3   Roll-overs for change of incorporation

Division 2   Consequential amendments

Income Tax Assessment Act 1997

22   Section 112-115 (cell at table item 11, column headed "For the rules about this roll-over:")

Repeal the cell, substitute: