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
26 Application provision
The amendments of sections 52-132 and 52-140 of the Income Tax Assessment Act 1997 made by this Part apply in relation to payments received on or after the day this Act receives the Royal Assent.