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

9   At the end of paragraph 124-20(3)(a)

Add:

(vi) Division 615 (Roll-overs for business restructures); and