Law Companion Guideline
LCG 2016/2A2 - Addendum
Small Business Restructure Roll-over: consequences of a roll over
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Guideline LCG 2016/2 to remove references to Law Companion Guideline due to change of name to Law Companion Ruling.
LCG 2016/2 is amended as follows:
1. Title (including headers and footers)
Omit 'Law Companion Guideline LCG 2016/2'; substitute 'Law Companion Ruling LCR 2016/2'.
2. Entire document
Omit all occurrences of 'LCG'; substitute 'LCR'.
3. Entire document
Omit all occurrences of 'Guideline'; substitute 'Ruling'.
This Addendum applies on and from 19 February 2018.
Commissioner of Taxation
19 February 2018
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
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