Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 112 inserted by No 46 of 1998.

S 112-150 amended by No 109 of 2014, s 3 and Sch 10 item 47, by repealing table item 9, effective 17 October 2014. Table item 9 formerly read:

9

Transfer of CGT assets between 30 June 2004 and 1 July 2006 from a superannuation fund whose trustee is not licensed to one or more superannuation funds whose trustees are or will be licensed

Subdivision 126-F

S 112-150 amended by No 12 of 2012, s 3 and Sch 2 item 23, by inserting table item 11, effective 21 March 2012.

S 112-150 amended by No 19 of 2010, s 3 and Sch 1 item 7, by inserting table item 10 at the end of the table, applicable to CGT events happening on or after 1 November 2008.

S 112-150 amended by No 144 of 2008, s 3 and Sch 14 item 64, by inserting " or relationship " after " marriage " in table items 1, 2 and 7, applicable:

(a) in relation to the 2009 - 2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.

S 112-150 amended by No 164 of 2007 , s 3 and Sch 4 item 1, by substituting " a small superannuation fund to another complying superannuation fund " for " one small superannuation fund to another " in table item 7, applicable in relation to CGT events that happen on or after 1 July 2007, regardless of when the award, court order or agreement was made.

S 112-150 amended by No 58 of 2006 , s 3 and Sch 7 items 74 and 75, by repealing table item 7 (second occurring) and inserting table item 8, effective 22 June 2006. Table item 7 (second occurring) formerly read:

7 ... Beneficiary becomes absolutely entitled to a share following a roll-over under Subdivision 124-M ... Subdivision 126-D

S 112-150 amended by No 78 of 2005, No 66 of 2003, No 117 of 2002, No 57 of 2002, No 53 of 2002 and No 114 of 2001 and inserted by No 46 of 1998.