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

30   Subsection 974-140(1)

Omit "*contingent on the economic performance", substitute "*contingent on aspects of the economic performance".


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