What is the legislation to back up the availability of the 50% CGT discount in Australia?

I know that assets held for longer than 12 months and sold after 21 Sep 99 are entitled to the 50% CGT discount. Where in the legislation does it say this? In particular, in the ITAA 1997? I have looked everywhere and I cannot find it.|||Scroll through Division 115 of the ITAA1997


http://law.ato.gov.au/atolaw/view.htm?db鈥?/a>





in particular, section 115-25:


http://law.ato.gov.au/atolaw/view.htm?lo鈥?/a>