House of Representatives

Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016

Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016

Explanatory Memorandum

(Circulated by authority of the Minister for Small Business and Assistant Treasurer, the Hon Kelly O'Dwyer MP)

Index

Schedule 1: Small business restructure rollovers

Bill reference Paragraph number
Item 1, section 328-425 1.16
Item 1, paragraph 328-430(1)(a) 1.19
Item 1, paragraph 328-430(1)(b) 1.17, 1.26
Item 1, paragraph 328-430(1)(c) 1.29
Item 1, subparagraph 328-430(1)(d)(i) 1.37
Item 1, subparagraph 328-430(1)(d)(ii) 1.38
Item 1, subparagraphs 328-430(1)(d)(iii) 1.39
Item 1, paragraph 328-430(1)(e) 1.41
Item 1, paragraph 328-430(1)(f) 1.43
Item 1, subsection 328-430(2) 1.44
Item 1, section 328-435 1.23
Item 1, section 328-440 1.36
Item 1, subparagraph 328-430(1)(c)(ii) 1.31
Item 1, section 328-445 1.42
Item 1, section 328-450 1.45, 1.47
Item 1, subsection 328-450(2) 1.48
Item 1, section 328-460 1.54
Item 1, paragraph 328-455(2)(a) 1.53
Item 1, paragraph 328-455(2)(b) 1.58
Item 1, section 328-465 1.64
Item 1, section 328-470 1.66
Item 1, section 328-475 1.72
Items 1 and 7, section 328-455, definition of 'roll-over cost' in subsection 995-1(1) 1.51
Item 2, item 8 of the table in subsection 40-340(1) 1.61
Items 3 and 5, section 122-15 and item 6B in the table in subsection 328-10(1) 1.74
Item 4, subsection 152-115(3) 1.73
Item 6, paragraph 328-243(1A)(c) 1.63
Item 8 1.75

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