Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 2 Capital gains tax and certain business restructures
Part 2 CGT demerger relief
Income Tax Assessment Act 1997
14 Application of amendments
The amendments made by this Part apply to CGT events happening after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.
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