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
6 Section 112-115 (after table item 14C)
Insert:
|
14D |
Exchange of shares in one company for shares in an interposed company |
Division 615 |
|
14E |
Exchange of units in a unit trust for shares in a company |
Division 615 |