Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 2 Business related costs
Part 2 CGT amendments
Income Tax (Transitional Provisions) Act 1997
51 Application
(1) The amendments made by Part 1 of this Schedule apply to expenditure incurred on or after 1 July 2005.
(2) The amendments made by Part 2 of this Schedule apply to CGT events happening on or after 1 July 2005.
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