New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 9 Concessions for capital gains by individuals and some other entities
Part 2 Consequential amendments
2 Division 2 - Amendments consequential on defining complying superannuation entity
Income Tax Assessment Act 1997
25 Section 112-97 (table item 13)
Repeal the item, substitute:
|
13 |
CGT event happens to 30 June 1988 asset of a complying superannaution entity |
First element of cost base and reduced cost base |
section 308 |