Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 1   CGT treatment of earnout rights

Part 3   Other consequential amendments

Income Tax Assessment Act 1997

23   Subsection 974-75(1) (table item 2)

Omit "*contingent on the economic performance", substitute "*contingent on aspects of the economic performance".