Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 2   Small business retirement exemption

2   Division 2 - Related amendments

Income Tax Assessment Act 1997
10   Section 11-55 (table item headed "capital gains tax")

Repeal the item, substitute:

capital gains tax

 

small business retirement exemption, payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152-325



152-310

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