Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 10 Small business participation percentage
Division 2 Discretionary trusts
Income Tax Assessment Act 1997
110 Subsection 152-70(1) (paragraph (a) of the cell at table item 3, column headed "Is:")
Omit “(the current year )”, substitute “(the relevant year )”.
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