Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)

Schedule 4   Capital gains tax small business concessions

Part 1   Main amendments

Income Tax Assessment Act 1997

18   At the end of subsection 152-40(1)

Add:

Note 2: The meaning of connected with in subparagraph (1)(a)(ii) and paragraph (b) is affected by section 152-42.