Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 11   Other minor changes

Income Tax Assessment Act 1997

140   At the end of subsection 115-25(1)

Add:

Note 2: Section 115-30 or 115-34 may affect the time when the entity is treated as having acquired the CGT asset.