Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 4   Amendments relating to higher education

Income Tax Assessment Act 1997

20   Application provision

The amendment of subsection 26-20(1) of the Income Tax Assessment Act 1997 made by this Part applies in relation to assessments for the income year in which this Act receives the Royal Assent and later income years.