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

26   Section 974-85 (heading)

Repeal the heading, substitute:

974-85 Right or return contingent on aspects of economic performance


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