Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 4 Capital gains tax small business concessions
Part 3 Application
31 Application
(1) The amendments made by Part 1 and items 29 and 30 of Part 2 of this Schedule apply to CGT events happening in the 2007-08 income year and later income years.
(2) The amendments made by items 27 and 28 of Part 2 of this Schedule apply in relation to producer rebates for the 2007-08 financial year and later financial years.
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