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 1   Scrip for scrip roll-over

Income Tax Assessment Act 1997

6   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.