Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 2   CGT treatment of water entitlements and termination fees

Part 1   CGT roll-over for water entitlements

Income Tax Assessment Act 1997

2   Section 112-115 (after table item 14BC)

Insert:

14BD

Water entitlements

Subdivision 124-R

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