Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 2   Small business retirement exemption

1   Division 1 - Main amendment

Income Tax Assessment Act 1997

7   Paragraph 152-310(2)(a)

Omit "exempt from income tax for", substitute "not assessable income, and is not *exempt income, of".