Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 2   In-house software

Income Tax Assessment Act 1997

3   Application of amendments

(1) The amendment made by item 1 applies to in-house software if its start time occurs on or after 1 July 2015.

(2) The amendment made by item 2 applies to expenditure incurred in an income year starting on or after 1 July 2015.