Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (18 of 2016)

(18 of 2016)

An Act to amend the law relating to taxation, and for related purposes

[Assented to 8 March 2016]

The Parliament of Australia enacts:

[Minister's second reading speech made in - House of Representatives on 4 February 2016; Senate on 23 February 2016]


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).