Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 1   Amounts misappropriated by an employee or agent

Part 2   Capital gains and losses

Income Tax Assessment Act 1997

12   Section 116-25 (table items dealing with CGT events A1 and B1, column headed "Only these modifications can apply:")

After “, 5”, insert “, 6”.