Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 2   CGT concessions for small business

Part 1   Main amendments

Income Tax Assessment Act 1997

13   Subsection 152-42(1)

Omit "subparagraph 152-40(1)(a)(ii)", substitute "subparagraph 152-40(1)(a)(iii)".