Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 4   Other amendments

Income Tax Assessment Act 1997

338   Application of item 337

(1) The amendment made by item 337 of this Schedule applies in relation to CGT events happening on or after 20 May 2009.

(2) Furthermore, the amendment is to be disregarded for the purposes of interpreting Subdivision 855-A of theIncome Tax Assessment Act 1997 as in force before the commencement of this item.