Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 2 Small business relief for CGT events
Income Tax Assessment Act 1997
10 Paragraph 292-100(4)(c)
Omit "your stakeholder's control percentage (within the meaning of subsection 152-125(3))", substitute "your stakeholder's participation percentage (within the meaning of subsection 152-125(2))".
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