Document ID: chunk:federal_register_of_legislation:C2020A00049:clause:2_1
Version: federal_register_of_legislation:C2020A00049
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 12140–12568

1  Section 310‑1 (notes 1 and 2)
Repeal the notes, substitute:
Note: This Division applies to mergers happening between 24 December 2008 and 30 June 2011 (or, in certain cases, 30 September 2011), or mergers happening on or after 1 October 2011 (see Part 3 of Schedule 2 to the Tax Laws Amendment (2009 Measures No. 6) Act 2010).

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012