Document ID: chunk:federal_register_of_legislation:C2010C00612:clause:1_42:p4
Version: federal_register_of_legislation:C2010C00612
Segment Type: clause
Provision Reference: sch 1 cl 42 (pt 4/4)
Character Range: 62157–62631

small business concessions in Subdivisions 152‑D and 152‑E)—the part of the amount that is attributable to the trust estate's capital gain were double the amount that it actually is; and
 (b) if a capital gain was reduced under both step 3 of the method statement and Subdivision 152‑C (even if it was further reduced by the other small business concessions)—the part of the amount that is attributable to the trust estate's gain were 4 times the amount that it actually is.