Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 2 CGT concessions for small business
Part 3 Application provisions
46 Application of amendments made by items 36 to 38
The amendments made by items 36 to 38 of this Schedule apply to payments that are made (whether by a company or trust to comply with section 152-325 of the Income Tax Assessment Act 1997 or by an interposed entity) on or after the day on which this Act receives the Royal Assent.
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).
