Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)
Schedule 1 Strengthening scrip for scrip roll-over, small business entity and other concessions
Part 2 Meaning of connected with an entity
Income Tax Assessment Act 1997
7 Paragraphs 328-125(2)(a) and (b)
Omit “beneficially own, or have the right to acquire the beneficial”, substitute “own, or have the right to acquire the”.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
