Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)

Schedule 1   Small business relief for CGT events

Income Tax Assessment Act 1997

21   Subsection 152-10(4)

Omit “and J3.”, substitute “, J5 and J6. In addition, Subdivision 152-E does not apply to CGT events J5 and J6.”.