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

Schedule 1   CGT treatment of earnout rights

Part 1   Main amendments

Income Tax Assessment Act 1997

5   Subsection 995-1(1)

Insert:

look-through earnout right has the meaning given by subsection 118-565(1) or (4).