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
3 Paragraph 152-10(1)(c) (note)
Repeal the note, substitute:
Note: For determining whether an entity is a small business entity , see Subdivision 328-C (as affected by section 152-48).
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