Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 18 Inclusion of Commissioner's discretion to extend main residence exemption from CGT
Income Tax Assessment Act 1997
90 Application provision - amendment of subsection 118-150(4)
The amendment of subsection 118-150(4) of the Income Tax Assessment Act 1997 made by this Part applies in relation to CGT events happening on or after the day this Act receives the Royal Assent.
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