Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 4   Extending the CGT small superannuation funds roll-over on marriage breakdown

Income Tax Assessment Act 1997

7   Application

The amendments made by this Schedule apply in relation to CGT events that happen on or after 1 July 2007, regardless of when the award, court order or agreement was made.