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

7   Subsection 995-1(1)

Insert:

roll-over cost has the meaning given by subsection 328-455(2).


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).