Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 1   CGT treatment of earnout rights

Part 2   Preserving small business concessions

Income Tax Assessment Act 1997

6   Paragraph 104-185(1)(a)

Omit "period (the replacement asset period ) starting one year before, and ending 2 years after, the last CGT event in the income year for which you obtain the roll-over", substitute "*replacement asset period".