Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 1   CGT treatment of earnout rights

Part 2   Preserving small business concessions

Income Tax Assessment Act 1997

10   Subsections 104-197(1), (3) and (5)

Omit "replacement asset period", substitute "*replacement asset period".