Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 2 CGT concessions for small business
Part 1 Main amendments
Income Tax Assessment Act 1997
15 At the end of subsection 328-115(1)
Add:
Note: For small business relief purposes, additional entities may be treated as being connected with you or your affiliate under section 152-48.
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