Document ID: chunk:federal_register_of_legislation:C2010C00612:front:0
Version: federal_register_of_legislation:C2010C00612
Segment Type: other
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Character Range: 0–1215

New Business Tax System (Capital Gains Tax) Act 1999

Act No. 165 of 1999 as amended

This compilation was prepared on 19 August 2010
taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Schedule(s)

Schedule 1—Small business relief

Part 1—Insertion of new Division
Income Tax Assessment Act 1997

Part 2—Consequential amendments
Income Tax Assessment Act 1997
Income Tax Assessment Act 1936

Part 3—Application and transitional

Schedule 2—Scrip for scrip roll‑over
Income Tax Assessment Act 1997

Schedule 3—Venture capital exemption
Income Tax Assessment Act 1997
Pooled Development Funds Act 1992

Schedule 4—Dictionary amendments
Income Tax Assessment Act 1997

Notes
An Act to implement the New Business Tax System by amending the law relating to capital gains tax, and for related purposes