Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 10 Small business participation percentage
Division 2 Discretionary trusts
Income Tax Assessment Act 1997
116 Application of amendments
(1) The amendments made by items 110 to 112 apply in relation to CGT events that happen in:
(a) the 2006-07 income year; and
(b) later income years.
(2) The amendments made by items 113 to 115 apply in relation to CGT events that happen on or after the commencement of this item.
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