Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 3   Capital allowances

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001

98   After subitem 488(1) of Schedule 2

Insert:

(1A) The amendment made by item 194 applies to amounts received on or after 1 July 2001.

(1B) The amendments made by items 255 to 258 (inclusive) and 260 to 314 (inclusive) apply to CGT events happening on or after 1 July 2001.

(1C) The amendment made by item 259 applies to balancing adjustment events occurring on or after 1 July 2001.