Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 1 CGT treatment of earnout rights
Part 3 Other consequential amendments
Income Tax Assessment Act 1997
29 Paragraph 974-85(4)(c)
Omit "*contingent on the economic performance", substitute "*contingent on aspects of the economic performance".
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