Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 1 CGT exemption: disposing of small business retirement assets
Part 1 Amendment of the Income Tax Assessment Act 1936
Division 2 Amendment of superannuation-related provisions
27 Section 140C (at the end of the definition of payer )
Add "and, if the benefit is an ETP covered by subsection 160ZZPZE(4), includes the taxpayer mentioned in that subsection".
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