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
10 Previous interpretation preserved
To avoid doubt, the amendments of the Income Tax Assessment Act 1997 made by this Part do not affect by implication the interpretation of that Act before the amendments.