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
16 At the end of section 328-130 (before the example)
Add:
Note: For small business relief purposes, a spouse or a child under 18 years may also be an affiliate under section 152-47.
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).
