Taxation Laws Amendment Act (No. 7) 2000 (173 of 2000)
Schedule 4 Minor CGT changes
Income Tax (Transitional Provisions) Act 1997
65 Application of amendments
(1) The amendments made by this Schedule (except those made by items 2, 6 and 30) apply to assessments for the 1998-99 income year and later income years.
(2) The amendment made by item 2 applies to schemes entered into after 3 pm, by legal time in the Australian Capital Territory, on 29 April 1997.
(3) The amendment made by item 30 applies to things done on or after 1 July 1998.
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