Document ID: chunk:federal_register_of_legislation:C2013A00119:clause:1_9
Version: federal_register_of_legislation:C2013A00119
Segment Type: clause
Provision Reference: sch 1 cl 9
Character Range: 5795–6379

9  Application of amendments
The amendments made by this Part apply:
 (a) to the extent the amendments affect the A New Tax System (Wine Equalisation Tax) Act 1999—in relation to financial years commencing on or after the commencement of this item; and
 (b) to the extent the amendments affect Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997 (about capital gains and losses)—in relation to CGT events happening after 7:30 pm (by legal time in the Australian Capital Territory) on 10 May 2011; and
 (c) otherwise—in relation to the 2011‑12 income year and later income years.