Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 11   Technical amendments

Part 3   Amendments commencing on 30 June 2000

Division 2   Disallowance of deductions

Income Tax Assessment Act 1936

40   Application

The amendments of section 51AAA of the Income Tax Assessment Act 1936 made by this Division apply in relation to income derived on or after 1 July 2000.