Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)

Schedule 1   Amendment of the Income Tax Rates Act 1986

Income Tax Rates Act 1986

35   Application

(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.

(2) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:

(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;

(b) Divisions 301 to 307 of that Act.