Treasury Laws Amendment (2017 Measures No. 1) Act 2017 (26 of 2017)

Schedule 1   Amendments to innovation measures

Income Tax Assessment Act 1997

4   At the end of subsection 104-71(3)

Add:

; or (e) capital proceeds from a CGT event if a capital gain made from the event may be disregarded under subsection 360-50(4).