Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

91   Application - downsizer contributions

The amendments made by items 89 and 90 apply in relation to a disposal of an ownership interest in a dwelling if the contract for the disposal is or was entered into on or after 1 July 2018.