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

7   Subsection 995-1(1)

Insert:

water entitlement has the meaning given by section 124-1105.

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