Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 1 CGT treatment of earnout rights
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
21 Subsection 230-460(13)
Omit "contingent only on the economic performance", substitute "only *contingent on aspects of the economic performance".