Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 1   CGT main residence exemption for replacement dwelling

Income Tax Assessment Act 1997

6   Application provision

Section 118-147 of the Income Tax Assessment Act 1997 applies in relation to CGT events happening on or after the day this Act receives the Royal Assent in relation to dwellings described in subsection (2) of that section (whether the key events described in that section happen before, on or after that day).