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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