Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 2   Capital gains tax and certain business restructures

Part 3   Roll-overs for change of incorporation

Division 2   Consequential amendments

Income Tax Assessment Act 1997

17   Subsection 40-340(1) (note)

Omit “Note:”, substitute “Note 1:”.