Law Companion Guideline
LCG 2016/3A3 - Addendum
Small Business Restructure Roll-over: genuine restructure of an ongoing business
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2016/3 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling.
LCG 2016/3 is amended as follows:
Omit 'Law Companion Guideline LCG 2016/3'; substitute 'Law Companion Ruling LCR 2016/3'.
Omit all occurrences of 'LCG'; substitute 'LCR'.
Omit all occurrences of 'Guideline'; substitute 'Ruling'.
Commissioner of Taxation
19 February 2018
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