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

22   Section 703-75 (heading)

Repeal the heading, substitute:

703-75 Interposed company treated as substituted for original entity at all times before the completion time