Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 124 - Replacement-asset roll-overs  

Subdivision 124-I - Change of incorporation  

SECTION 124-510  

124-510   APPLICATION OF SUBDIVISION 124-I OF THE INCOME TAX ASSESSMENT ACT 1997  

Subdivision 124-I of the Income Tax Assessment Act 1997 , as amended by Schedule 2 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012 , applies to CGT events happening after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.