Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 2   CGT treatment of water entitlements and termination fees

Part 3   Application and transitional provisions

9   Application provision - amendments made by Part 1

Subject to item 10, the amendments made by Part 1 of this Schedule apply to CGT events that occur in the 2005-06 income year and later income years.