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

13   Subsection 106-30(2)

Omit “Part and Part 3-3”, substitute “Part, Part 3-3 and Subdivision 328-C”.