Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 2 CGT treatment of water entitlements and termination fees
Part 2 CGT treatment of termination fees
Income Tax Assessment Act 1997
8 At the end of section 110-35 (after the note)
(11) The tenth is termination or other similar fees incurred as a direct result of your ownership of a *CGT asset ending.
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