Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 2 Consequential amendments
Taxation Administration Act 1953
68 Subsection 45-5(3) in Schedule 1
After "(2A)", insert "or the net capital gains specified in subsection 45-120(2B)".
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