Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 2 Amendments commencing first day of the next quarter
Income Tax Assessment Act 1997
83 Application - acquisition of tested company by interposed entity
(1) The amendment made by item 81 applies to an acquisition referred to in subsection 166-230(3) or (5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.
(2) The amendment made by item 82 applies to an acquisition referred to in subsection 166-230(5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.
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