Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 1 Removing tax issues facing special disability trusts
Part 2 CGT exemption for assets transferred to special disability trusts
Income Tax Assessment Act 1997
7 Subsection 128-15(4) (table item 1)
Omit "or 3A", substitute ", 3A or 3B".