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 2   Amendment of superannuation-related provisions

11   Subsection 27AA(3)

Omit "paragraphs (1)(ca), (d) and (e)", substitute "paragraphs (1)(ca), (cb), (d) and (e)".