Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 2   CGT treatment of water entitlements and termination fees

Part 2   CGT treatment of termination fees

Income Tax Assessment Act 1997

8   At the end of section 110-35 (after the note)


(11) The tenth is termination or other similar fees incurred as a direct result of your ownership of a *CGT asset ending.