Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 4 Farm management deposits
Part 3 Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
51 Application of other amendments
The amendments made by Parts 1 and 2 of this Schedule (other than item 2) apply to assessments for:
(a) the 2010-11 income year; and
(b) later income years.