Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 2 Small business relief for CGT events
Income Tax Assessment Act 1997
7 After subsection 152-325(3)
Insert:
(3A) If the *CGT concession stakeholder to whom the payment is made is an employee of the company or trust, the payment must not be of a kind mentioned in section 82-135 (disregarding paragraph (fa) of that section).
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