Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 4 Extending the CGT small superannuation funds roll-over on marriage breakdown
Income Tax Assessment Act 1997
7 Application
The amendments made by this Schedule apply in relation to CGT events that happen on or after 1 July 2007, regardless of when the award, court order or agreement was made.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
