Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 1 CGT treatment of earnout rights
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
25 Subsection 974-80(2) (example)
Omit "contingent on the economic performance" (wherever occurring), substitute "contingent on aspects of the economic performance".
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