Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (144 of 2008)

Schedule 14   Treasury

Part 1   Amendment of tax laws

Income Tax Assessment Act 1997

96   Application of amendments of the Income Tax Assessment Act 1997

The amendments of the Income Tax Assessment Act 1997 made by this Schedule apply:

(a) in relation to the 2009-2010 income year and later income years; and

(b) to the extent to which the amendments affect the Fringe Benefits Tax Assessment Act 1986 - in relation to the FBT year starting on 1 April 2009 and later FBT years.