Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 1   Tax preferred entities (asset financing)

Part 2   Consequential amendments

Taxation Administration Act 1953

68   Subsection 45-5(3) in Schedule 1

After "(2A)", insert "or the net capital gains specified in subsection 45-120(2B)".