Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 2 Foreign resident capital gains withholding payments
Part 2 Consequential amendments
Taxation Administration Act 1953
30 Application of amendments
The amendments made by Part 1 and this Part, to the extent that they relate to acquisitions of a kind described in section 14-200 in Schedule 1 to the Taxation Administration Act 1953 (as inserted by Part 1), apply in relation to acquisitions on or after 1 July 2016.
Note: For working out when a CGT asset is acquired, see Division 109 of the Income Tax Assessment Act 1997.
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