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

Schedule 6   Miscellaneous amendments

Part 2   Small business retirement exemption

1   Division 1 - Main amendment

Income Tax Assessment Act 1997
7   Paragraph 152-310(2)(a)

Omit "exempt from income tax for", substitute "not assessable income, and is not *exempt income, of".


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