Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)
Schedule 1 Small business relief for CGT events
Income Tax Assessment Act 1997
29 Subsection 152-30(5)
Omit “if, for any of the 4 income years before the income year for which relief is sought for a *CGT event under this Division”, substitute “for an income year if, for any of the 4 income years before that year”.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
