Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 (42 of 2019)
Schedule 1 Transitional provisions
2 Application of amendments to the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997
The amendments made by items 8, 9, 10 and 11 of Schedule 2 apply to assessments for the 2019-20 year of income and later years of income.