Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 1 CGT exemption: disposing of small business retirement assets
Part 1 Amendment of the Income Tax Assessment Act 1936
Division 1 Amendment of CGT provisions
1 Section 160AZA (Sub Index - Exemptions, after entry relating to principal residence)
Insert:
|
Small business retirement assets |
Division 17B of Part IIIA |
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