Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)
Schedule 1 Strengthening scrip for scrip roll-over, small business entity and other concessions
Part 1 Scrip for scrip roll-over
Income Tax Assessment Act 1997
5 Application of amendments
The amendments made by this Part apply in relation to CGT events happening after 7:30 pm (by legal time in the Australian Capital Territory) on 10 May 2011.