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
14 Subsection 106-30(2)
Omit it had been done by the individual, substitute the act had been done by the individual (instead of by the trustee etc.).