Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 5 Minor amendments
Part 4 Other amendments
Income Tax Assessment Act 1997
332 After subsection 152-110(1)
Insert:
(1A) For the purposes of paragraphs (1)(b) and (c), disregard subsection 149-30(1A) (which applies if an asset stops being a pre-CGT asset).
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