Tax Laws Amendment (2008 Measures No. 4) Act 2008 (97 of 2008)
Schedule 3 Minor amendments
Part 1 General amendments
Income Tax Assessment Act 1997
97 Subsection 115-280(3) (formula)
Repeal the formula, substitute:
After tax gain + [{After tax gain x *Corporate tax rate (at the time of the *CGT event)} / {1 - *Corporate tax rate (at that time)}]
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