Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 1 Abolishing trust cloning and providing a CGT roll-over for certain trusts
Part 2 Roll-over for certain trusts
Income Tax Assessment Act 1997
11 Application provision
The amendments made by items 4 to 9 apply to CGT events happening on or after 1 November 2008.