Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 1   CGT exemption: disposing of small business retirement assets

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 1   Amendment of CGT provisions

1   Section 160AZA (Sub Index - Exemptions, after entry relating to principal residence)

Insert:

Small business retirement assets

Division 17B of Part IIIA