Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 10   Foreign hybrids

Part 2   Amendment of the Income Tax Assessment Act 1997

9   Subsection 102-25(2)

Repeal the subsection, substitute:

(2) However, there are 3 exceptions: one for *CGT events J2 and J3, one for CGT event K5 and one for CGT event K12.