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

3   Paragraph 152-10(1)(c) (note)

Repeal the note, substitute:

Note: For determining whether an entity is a small business entity , see Subdivision 328-C (as affected by section 152-48).