Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 11 Other minor changes
Income Tax Assessment Act 1997
140 At the end of subsection 115-25(1)
Add:
Note 2: Section 115-30 or 115-34 may affect the time when the entity is treated as having acquired the CGT asset.
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