Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 2   Foreign resident capital gains withholding payments

Part 2   Consequential amendments

Taxation Administration Act 1953

30   Application of amendments

The amendments made by Part 1 and this Part, to the extent that they relate to acquisitions of a kind described in section 14-200 in Schedule 1 to the Taxation Administration Act 1953 (as inserted by Part 1), apply in relation to acquisitions on or after 1 July 2016.

Note: For working out when a CGT asset is acquired, see Division 109 of the Income Tax Assessment Act 1997.