Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 2 Amendments commencing first day of the next quarter
Income Tax Assessment Act 1997
96 Subsection 295-85(1)
Repeal the subsection, substitute:
(1) The modifications in subsection (2) apply if a *CGT event happens involving a *CGT asset that was owned by a *complying superannuation entity just before the time of the event.
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