Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 10   Streamlining concessions for Australian films and Australian film production

Part 2   Consequential and other amendments

Income Tax Assessment Act 1936

3   After subsection 124ZAB(2)

Insert:

(2A) An application under subsection (1) must be made before the day on which the Tax Laws Amendment (2007 Measures No. 5) Act 2007 receives the Royal Assent.