Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)

Schedule 1   Thin capitalisation

Part 2   Application of amendments

46   Application - amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997

The amendments of the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997 made by this Schedule apply in relation to an income year that begins on or after 1 July 2001.