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
25 Paragraph 152-20(2)(a)
After "first-mentioned entity" (second occurring), insert ", but include any liabilities related to any such shares, units or interests".
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