Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)

Schedule 1 Marriage breakdown roll-over

(1) The amendment made by item 1 of this Schedule applies to CGT events that happen after the day on which this Act receives the Royal Assent.

(2) The amendments made by items 2 to 9 of this Schedule apply to CGT events that:

(a) are trigger events for the purposes of Subdivision 126-A of the Income Tax Assessment Act 1997; and

(b) happen after the day on which this Act receives the Royal Assent.