s 137-10
In forceApplicable CGT events
Chapter 3Specialist liability rules
Part 3-3Capital gains and losses: special topics
Division 137Granny flat arrangements
Subdivision 137-AGranny flat arrangements
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).
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