New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 9   Concessions for capital gains by individuals and some other entities

Part 2   Consequential amendments

1   Division 1 - Amendment of the Income Tax Assessment Act 1936

22   Application

(1) The amendment of section 6AD of the Income Tax Assessment Act 1936 made by this Division applies in relation to years of income commencing on or after 1 July 2000.

(2) The other amendments made by this Division apply to assessments for the year of income including 21 September 1999 and later years of income.