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.


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).