Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)

Schedule 1   Small business relief for CGT events

Income Tax Assessment Act 1997

29   Subsection 152-30(5)

Omit “if, for any of the 4 income years before the income year for which relief is sought for a *CGT event under this Division”, substitute “for an income year if, for any of the 4 income years before that year”.