Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
Schedule 1 Roll-overs for business restructures
Part 2 Consequential amendments
Income Tax Assessment Act 1997
22 Section 703-75 (heading)
Repeal the heading, substitute:
703-75 Interposed company treated as substituted for original entity at all times before the completion time
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