Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 3   Foreign resident CGT integrity measures

Part 2   Assets used by permanent establishments

Income Tax Assessment Act 1997

10   Application of amendments

The amendments made by this Part apply to CGT events happening on or after the commencement of item 112 of Schedule 4 to the Tax Laws Amendment (2006 Measures No. 4) Act 2006.