Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 1 Amounts misappropriated by an employee or agent
Part 2 Capital gains and losses
Income Tax Assessment Act 1997
12 Section 116-25 (table items dealing with CGT events A1 and B1, column headed "Only these modifications can apply:")
After “, 5”, insert “, 6”.
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