Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 2   Enhancing the integrity of the small business CGT concessions in relation to partnerships

Income Tax Assessment Act 1997

3   Application

The amendments made by this Schedule apply in relation to CGT events happening after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2018.