New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)
Schedule 1 CGT concession: active foreign companies
Income Tax Assessment Act 1997
6 Section 960-65 (subparagraph (b)(i) in the cell at table item 4, column headed 'the choice is a backdated startup choice if...')
Omit "(within the meaning of Part X of the Income Tax Assessment Act 1936)".
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