Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

83   Application - acquisition of tested company by interposed entity

(1) The amendment made by item 81 applies to an acquisition referred to in subsection 166-230(3) or (5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.

(2) The amendment made by item 82 applies to an acquisition referred to in subsection 166-230(5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.