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:”.
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