Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 2   CGT concessions for small business

Part 1   Main amendments

Income Tax Assessment Act 1997

15   At the end of subsection 328-115(1)


Note: For small business relief purposes, additional entities may be treated as being connected with you or your affiliate under section 152-48.