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Tax Laws Amendment (Small Business Restructure Roll‑over) Act 2016

No. 18, 2016

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

Contents
             1 Short title
             2 Commencement
             3 Schedules
Schedule 1—Small business restructure roll‑overs
Part 1—Main amendment
Income Tax Assessment Act 1997
Part 2—Other amendments
Income Tax Assessment Act 1997
Part 3—Application of amendments

Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016
No. 18, 2016

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

[Assented to 8 March 2016]

The Parliament of Australia enacts: