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In the 2011-12 Budget, the Government announced that certain integrity rules in the small business concessions and the scrip for scrip roll-over would apply to life insurance companies, superannuation funds and trusts in the same way that they apply to other types of entities.

Following exposure draft consultation, the Government announced in the 2012-13 Budget that the law would look-through certain asset holding arrangements for the purpose of these integrity rules (and the CGT provisions more generally) and treat the underlying entity as the owner of the asset.

The Government has released for public consultation an exposure draft of legislation and explanatory material for these two measures, which have been combined into one set of amendments.

The closing date for submissions is Wednesday 10 April 2013.


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