Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 4   Other amendments

Income Tax Assessment Act 1997

335   At the end of paragraph 152-125(1)(a)

Add:

(iv) subparagraph (i) of this paragraph would have applied to an amount (the exempt amount ) if subsection 149-30(1A) and section 149-35 had not applied to the relevant asset; and