Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 2 CGT concessions for small business
Part 2 Other amendments
Income Tax Assessment Act 1997
19 Section 11-55 (after table item headed "bonds")
Insert:
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capital gains tax |
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payments made by an interposed entity in relation to the small business retirement exemption |
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