Document ID: chunk:federal_register_of_legislation:C2021A00072:clause:3_3
Version: federal_register_of_legislation:C2021A00072
Segment Type: clause
Provision Reference: sch 3 cl 3
Character Range: 15702–16314

3  After Division 136
Insert:

Division 137—Granny flat arrangements

Table of Subdivisions
137‑A—Granny flat arrangements

Subdivision 137‑A—Granny flat arrangements

Table of sections

Operative provisions
137‑10 Applicable CGT events

Operative provisions

137‑10  Applicable CGT events
  Division 137 of the Income Tax Assessment Act 1997 applies in relation to events:
 (a) that happen on or after the commencement of that Division; and
 (b) that, apart from that Division, would be CGT events;
(whether the arrangements to which the events relate were entered into before, on or after that commencement).