Treasury Laws Amendment (2018 Measures No. 2) Act 2020 (8 of 2020)
Schedule 2 Innovation measures
Part 1 Venture capital investments
Income Tax Assessment Act 1997
3 Application of amendments
(1) The amendment made by item 1 of this Part applies in relation to CGT events happening on or after 1 July 2018.
(2) The amendment made by item 2 of this Part applies in relation to investments made on or after 1 July 2018.
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