Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
Schedule 1 Roll-overs for business restructures
Part 2 Consequential amendments
Income Tax Assessment Act 1997
18 Subsection 703-70(1)
Omit "124-380(5) as the original company", substitute "615-30(2) as the original entity".