Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 2   Income tax exemption and franking credit refund for certain subsidiaries of the Future Fund Board

Income Tax Assessment Act 1997

3   Application of amendments

The amendments made by this Schedule apply to assessments for the first income year commencing on or after the day this Act receives the Royal Assent and later income years.