Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 2   Capital gains tax and certain business restructures

Part 3   Roll-overs for change of incorporation

Division 3   Application of amendments

Income Tax (Transitional Provisions) Act 1997

24   At the end of Division 124

Add:

Subdivision 124-I - Change of incorporation

Table of sections

124-510 Application of Subdivision 124-I of the Income Tax Assessment Act 1997

124-510 Application of Subdivision 124-I of the Income Tax Assessment Act 1997

Subdivision 124-I of the Income Tax Assessment Act 1997, as amended by Schedule 2 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012, applies to CGT events happening after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.