Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 11   Retained cost base assets

2   Division 2 - Rights to future income assets

Income Tax Assessment Act 1997

124   Subparagraph 705-25(5)(c)(ii)

Omit "is incurred.", substitute "is incurred; or".