Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 2   CGT concessions for small business

Part 1   Main amendments

Income Tax Assessment Act 1997

16   At the end of section 328-130 (before the example)

Add:

Note: For small business relief purposes, a spouse or a child under 18 years may also be an affiliate under section 152-47.