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
Taxation Administration Act 1953
34 Subparagraphs 45-705(4)(d)(i) and (ii) in Schedule 1
Omit "original company", substitute "original entity".