Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 1 CGT treatment of earnout rights
Part 2 Preserving small business concessions
Income Tax Assessment Act 1997
6 Paragraph 104-185(1)(a)
Omit "period (the replacement asset period ) starting one year before, and ending 2 years after, the last CGT event in the income year for which you obtain the roll-over", substitute "*replacement asset period".
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