Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 (124 of 2018)
Schedule 2 Improving the integrity of the small business CGT concessions
Income Tax Assessment Act 1997
3 Application of amendments
The amendments made by this Schedule apply in relation to CGT events happening on or after 8 February 2018.
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).