Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (18 of 2016)
Schedule 1 Small business restructure roll-overs
Part 2 Other amendments
Income Tax Assessment Act 1997
5 Subsection 328-10(1) (after table item 6A)
Insert:
|
6B |
Restructures of small businesses |
Subdivision 328-G of this Act |