S 140ZJA repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140ZJA formerly read:
SECTION 140ZJA RBL AMOUNT
CERTAIN CGT EXEMPT ETPs
The RBL amount of an ETP covered by former subsection 160ZZPZE(4) of this Act or subsection
Income Tax Assessment Act 1997
is 100% of the retained amount of the CGT exempt component of the ETP.
S 140ZJA amended by
No 101 of 2006
, s 3 and Sch 2 item 357, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
S 140ZJA amended by No 165 and No 94 of 1999 and inserted by No 147 of 1997.