Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (135 of 2015)

Schedule 1   Scrip for scrip roll-over

Income Tax Assessment Act 1997

2   Section 112-53 (table item 2, column headed "In this situation:")

Omit "an ultimate holding company under that arrangement from a member of its wholly-owned", substitute "a member of a wholly-owned group under that arrangement from another member of the".