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.