Tax and Superannuation Laws Amendment (2016 Measures No. 1) Regulation 2016 (FL2016L00518)
Schedule 2 Amounts affected by earnout rights
Superannuation Industry (Supervision) Regulations 1994
3 Subregulation 7.04(7)
Insert:
capital proceeds has the same meaning as in the Income Tax Assessment Act 1997.
CGT cap amount has the same meaning as in the Income Tax Assessment Act 1997.
CGT event has the same meaning as in the Income Tax Assessment Act 1997.
financial benefit has the same meaning as in the Income Tax Assessment Act 1997.
look-through earnout right has the same meaning as in the Income Tax Assessment Act 1997.
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