Taxation Laws Amendment Act (No. 2) 2002 (57 of 2002)
Schedule 4 Refundable tax offsets
Part 2 Non-complying superannuation funds and non-complying ADFs
Income Tax Assessment Act 1997
8 Application
The amendments made by items 5 to 7 of this Schedule apply to assessments for income years ending on or after 22 May 2001.