New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)

Schedule 1   CGT concession: active foreign companies

Income Tax Assessment Act 1997

6   Section 960-65 (subparagraph (b)(i) in the cell at table item 4, column headed 'the choice is a backdated startup choice if...')

Omit "(within the meaning of Part X of the Income Tax Assessment Act 1936)".