Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 1   CGT treatment of earnout rights

Part 1   Main amendments

Income Tax Assessment Act 1997

2   Section 116-25 (at the end of the cell at table item dealing with event A1, column headed "Special rules:")


If the disposal involves a *look-through earnout right: see section 116-120