Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 2   Business related costs

Part 2   CGT amendments

Income Tax (Transitional Provisions) Act 1997

51   Application

 

(1) The amendments made by Part 1 of this Schedule apply to expenditure incurred on or after 1 July 2005.

      

(2) The amendments made by Part 2 of this Schedule apply to CGT events happening on or after 1 July 2005.