Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 1   Tax treatment of native title benefits

Part 1   Main amendments

Income Tax Assessment Act 1997

9   Application of amendments

(1) The amendments made by items 1, 2 and 3 apply in relation to income years starting on or after 1 July 2008.

(2) The amendment made by item 4 applies in relation to CGT events happening on or after 1 July 2008.


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).