Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 3   Repeal of tax offset for conservation tillage

Income Tax Assessment Act 1997

6   Application of amendments

The amendments made by this Schedule apply to assessments for the 2014-15 income year and later income years.

Note: The provisions of the Income Tax Assessment Act 1997 repealed by this Schedule will continue to apply to assessments for the 2012-13 and 2013-14 income years.