Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 1 Removing tax issues facing special disability trusts
Part 2 CGT exemption for assets transferred to special disability trusts
Income Tax Assessment Act 1997
9 Application of amendments
The amendments made by this Part apply to CGT events that happen on or after 1 July 2006.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).