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
23 Section 112-150 (at the end of the table)
Add:
|
11 |
Corporations covered by Subdivision 124-I |
sections 620-10, 620-15, 620-20 and 620-25 |
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