Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 2   Small business relief for CGT events

Income Tax Assessment Act 1997

10   Paragraph 292-100(4)(c)

Omit "your stakeholder's control percentage (within the meaning of subsection 152-125(3))", substitute "your stakeholder's participation percentage (within the meaning of subsection 152-125(2))".