Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 6   Miscellaneous amendments

Part 1   General amendments

Income Tax Assessment Act 1997

27   Subparagraph 83A-130(1)(a)(ii)

After "of the old company", insert "or a *demerger subsidiary of the old company".