Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)

Schedule 1   Roll-overs for business restructures

Part 4   Application and transitional provisions

Part 4 - Application and transitional provisions

39   Application of amendments

(1) The amendments made by Parts 1 and 2 apply in relation to shares or units disposed of, redeemed or cancelled at or after 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011.

(2) The amendment made by Division 1 of Part 3 applies in relation to CGT events happening at or after 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011.

(3) The amendment made by Division 2 of Part 3 applies in relation to CGT events happening on or after 1 November 2008.