Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)

Schedule 1   Strengthening scrip for scrip roll-over, small business entity and other concessions

Part 3   Entity making the gain or loss

Income Tax Assessment Act 1997

12   Subsection 106-30(1)

After “Part and Part 3-3”, insert “(about capital gains and losses) and Subdivision 328-C (What is a small business entity)”.