Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001
98 After subitem 488(1) of Schedule 2
Insert:
(1A) The amendment made by item 194 applies to amounts received on or after 1 July 2001.
(1B) The amendments made by items 255 to 258 (inclusive) and 260 to 314 (inclusive) apply to CGT events happening on or after 1 July 2001.
(1C) The amendment made by item 259 applies to balancing adjustment events occurring on or after 1 July 2001.
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