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
17 Section 116-25 (table items dealing with CGT event K9, column headed "Only these modifications can apply:")
After , 4, insert , 6.