Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 19 Nomination of controllers of discretionary trust
Income Tax Assessment Act 1997
103 Subsection 328-115(1) (note)
Repeal the note, substitute:
Note: For small business CGT relief purposes, additional entities may be treated as being connected with you or your affiliate under sections 152-48 and 152-78.
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