Document ID: chunk:federal_register_of_legislation:C2013C00581:clause:2_33
Version: federal_register_of_legislation:C2013C00581
Segment Type: clause
Provision Reference: sch 2 cl 33
Character Range: 60880–61433

33  Section 152‑300
Omit:
      You may choose not to apply the concession in section 152‑205 (small business 50% reduction) before this one. For an additional concession, see also Subdivision 152‑E (small business roll‑over).
Substitute:

      You may choose not to apply the concession in section 152‑205 (small business 50% reduction) before this one. For an additional concession, see also Subdivision 152‑E (small business roll‑over).
      You do not need to satisfy the basic conditions for this exemption in relation to CGT events J5 and J6.