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    <title>Amendment of section 115ACA.</title>
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    <description>The amendment substitutes clause (ii) of sub section (1) governing taxation of long term capital gains and is deemed effective from 23 July 2024; it fixes tax treatment by reference to the date of transfer, with transfers before 23 July 2024 subject to the lower rate and transfers on or after 23 July 2024 subject to a higher rate.</description>
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      <description>The amendment substitutes clause (ii) of sub section (1) governing taxation of long term capital gains and is deemed effective from 23 July 2024; it fixes tax treatment by reference to the date of transfer, with transfers before 23 July 2024 subject to the lower rate and transfers on or after 23 July 2024 subject to a higher rate.</description>
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