Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 2   CGT concessions for small business

Part 2   Other amendments

Income Tax Assessment Act 1997

19   Section 11-55 (after table item headed "bonds")

Insert:

capital gains tax

 

payments made by an interposed entity in relation to the small business retirement exemption


152-310(3)

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