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

6   Paragraph 328-243(1A)(c)

Omit "item 1, 2 or 3", substitute "item 1, 2, 3 or 8".