Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 3   Foreign resident CGT integrity measures

Part 1   Duplicated assets of corporate groups

Income Tax Assessment Act 1997

2   Subsection 855-30(4) (note)

Omit “Note”, substitute “Note 1”.


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).