Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 1 Tax relief for certain mining arrangements
Part 1 Interest realignment arrangements
Income Tax (Transitional Provisions) Act 1997
5 Application of amendments
The amendments made by this Part apply in relation to interest realignment arrangements entered into after 7.30 pm, by legal time in the Australian Capital Territory, on 14 May 2013.