Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

114   Application - foreign equity distributions

The amendment made by item 113 applies to distributions or non-share dividends made on or after the commencement of Schedule 2 to the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014.

Note: Schedule 2 to the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 commenced on 17 October 2014.