Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 1 Denial of certain capital losses
Part 2 General on-going rollover etc. scheme amendments
Income Tax Assessment Act 1936
14 Application
The amendments made by this Part apply in relation to schemes entered into after 3 pm, by legal time in the Australian Capital Territory, on 29 April 1997.