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

3   Section 122-15 (after note 2)

Insert:

Note 3: A roll-over may also be available under Subdivision 328-G (Restructures of small businesses).