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

93   Application - capital proceeds for downsizer contributions

The amendment made by item 92 applies in relation to a disposal of an ownership interest in a dwelling if the contract for the disposal is entered into on or after the day this Act receives the Royal Assent.