Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 3   Removing the self-education expenses threshold

Income Tax Assessment Act 1997

33   Application of amendments

(1) The amendments of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 made by this Schedule apply to assessments for the 2022-23 income year and later income years.

(2) The amendments of the Fringe Benefits Tax Assessment Act 1986 made by this Schedule apply to the FBT year starting on 1 April 2023 and to later FBT years.