Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 2 Small business relief for CGT events
Income Tax Assessment Act 1997
1 Section 11-15 (after table item headed "life insurance companies")
Insert:
|
small business retirement exemption |
|
|
payment by company or trust, arising from CGT event |
152-310(2) |