Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 2
CGT treatment of water entitlements and termination fees
Part 1
CGT roll-over for water entitlements
Income Tax Assessment Act 1997
7
Subsection 995-1(1)
Insert:
water entitlement
has the meaning given by section 124-1105.