New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 3   Consolidation: effect on cost base rules etc. of loss of pre-CGT status of membership interests

Part 2   Consequential CGT amendments

Income Tax Assessment Act 1997

3   Section 100-15 (at the end of the note)

Add "or CGT event L1".