Treasury Laws Amendment (2017 Measures No. 1) Act 2017 (26 of 2017)
Schedule 1 Amendments to innovation measures
Income Tax Assessment Act 1997
4 At the end of subsection 104-71(3)
Add:
; or (e) capital proceeds from a CGT event if a capital gain made from the event may be disregarded under subsection 360-50(4).
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