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

25   Subsection 974-80(2) (example)

Omit "contingent on the economic performance" (wherever occurring), substitute "contingent on aspects of the economic performance".