Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 1 CGT treatment of earnout rights
Part 1 Main amendments
Income Tax Assessment Act 1997
2 Section 116-25 (at the end of the cell at table item dealing with event A1, column headed "Special rules:")
Add:
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If the disposal involves a *look-through earnout right: see section 116-120 |
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