Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 6   Asterisks

Division 3   Other amendments

Income Tax Assessment Act 1997
64   Subsection 115-228(1) (definition of net financial benefit )

Omit “capital gain” (first occurring), substitute “*capital gain”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).