Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 3   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 1   REFUNDS OF TFN AMOUNTS DEDUCTED IN ERROR

13   Application

(1) The amendments made by items 1 to 4 apply to deductions made

during the financial year beginning on 1 July 1995 or during any later

financial year.

(2) The amendments made by items 5 and 7 to 12 (except in so far as

item 12 inserts proposed sections 221YHZDAB and 221YHZDAC) apply to

deductions made at any time after the commencement of this Part.