Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)

Schedule 1   Roll-overs for business restructures

Part 2   Consequential amendments

Income Tax Assessment Act 1997

17   Section 703-70 (heading)

Repeal the heading, substitute:

703-70 Consolidated group continues in existence with interposed company as head company and original entity as a subsidiary member