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.