Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_11
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 11
Character Range: 166451–167262

11  Section 12‑5 (table item headed "capital gains")
After:
no deduction for an amount that would otherwise be deductible only because a net capital gain is included in assessable income

                                                                                                                                              51AAA

insert:
small business retirement exemption, no deduction for payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152‑325

                                                                                                                                                                                          152‑310

Part 3—Waiver connected with proceeds of crime proceedings

Taxation Administration Act 1953