Subdivision 124-I of the Income Tax Assessment Act 1997 , as amended by Schedule 2 to the Tax Laws Amendment (2011 Measures No. 9) Act 2012 , applies to CGT events happening after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.
Table of Subdivisions
125-B Consequences for owners of interests
Table of sections
125-75 Employee share schemes