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
22 Section 112-115 (cell at table item 11, column headed "For the rules about this roll-over:")
Repeal the cell, substitute:
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Change of incorporation |
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