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".
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).
