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 3 Entity making the gain or loss
Income Tax Assessment Act 1997
12 Subsection 106-30(1)
After Part and Part 3-3, insert (about capital gains and losses) and Subdivision 328-C (What is a small business entity).