Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)

Schedule 1   Strengthening scrip for scrip roll-over, small business entity and other concessions

Part 1   Scrip for scrip roll-over

Income Tax Assessment Act 1997

1   Paragraphs 124-783(6)(b) and (c)

Omit “for their own benefit”.