Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 5   Medical expenses tax offset claim threshold

Income Tax Assessment Act 1936

4   Application provision

(1) The amendments made by items 1 and 2 of this Schedule apply to assessments for the 2011-2012 year of income and later years of income.

(2) The amendment made by item 3 of this Schedule applies to assessments for the 2010-2011 year of income and later years of income.