Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 17
Income Tax Assessment Act 1936
3 Application
(1) Part 4 of Schedule 2 to theTaxation Laws Amendment Act (No. 2) 1995 applies in the same way to the amendment made by item 1 of this Schedule as it applied to the amendments made by Schedule 2 to that Act.
(2) The amendment made by item 2 of this Schedule applies to shares or rights acquired on or after 1 July 1996.
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