Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 137 inserted by No 72 of 2021, s 3 and Sch 3 item 1, applicable in relation to events: (a) that happen on or after 1 July 2021; and (b) that, apart from that Division, would be CGT events; (whether the arrangements to which the events relate were entered into before, on or after 1 July 2021).

Subdiv 137-A inserted by No 72 of 2021, s 3 and Sch 3 item 1, applicable in relation to events: (a) that happen on or after 1 July 2021; and (b) that, apart from that Division, would be CGT events; (whether the arrangements to which the events relate were entered into before, on or after 1 July 2021).

S 137-1 inserted by No 72 of 2021, s 3 and Sch 3 item 1, applicable in relation to events: (a) that happen on or after 1 July 2021; and (b) that, apart from that Division, would be CGT events; (whether the arrangements to which the events relate were entered into before, on or after 1 July 2021).