Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)

Schedule 5   Miscellaneous and technical amendments

Part 2   Amendments commencing first day of next quarter

Division 3   Value shifting

Income Tax Assessment Act 1997

50   Application of amendments

The amendment made by this Division applies in relation to an indirect value shift that arises on or after the day after this Act receives the Royal Assent.