Treasury Laws Amendment (2018 Measures No. 2) Act 2020 (8 of 2020)

Schedule 2   Innovation measures

Part 1   Venture capital investments

Income Tax Assessment Act 1997

3   Application of amendments

(1) The amendment made by item 1 of this Part applies in relation to CGT events happening on or after 1 July 2018.

(2) The amendment made by item 2 of this Part applies in relation to investments made on or after 1 July 2018.