Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 1   CGT exemption: disposing of small business retirement assets

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 2   Amendment of superannuation-related provisions

20   After sub-subparagraph 27D(1)(b)(iii)(D)

Insert:

(DA) a CGT exempt component;