Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 (18 of 2016)
Schedule 1 Small business restructure roll-overs
Part 2 Other amendments
Income Tax Assessment Act 1997
3 Section 122-15 (after note 2)
Insert:
Note 3: A roll-over may also be available under Subdivision 328-G (Restructures of small businesses).
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