Income Tax Assessment Act 1936

Pt VA inserted by No 97 of 1988.

Div 4B inserted by No 75 of 2010, s 3 and Sch 2 item 1, effective 1 July 2010. No 75 of 2010, s 3 and Sch 2 item 24 contains the following application provision:

24 Application provision  
(1)
Subject to subitem (2), the amendments made by this Schedule apply to income of a trust of an income year starting on or after 1 July 2010.

(2)
Subsection 12-175(4) in Schedule 1 to the Taxation Administration Act 1953 , inserted by this Schedule, applies to income of a trust of any income year.

S 202DN inserted by No 75 of 2010, s 3 and Sch 2 item 1, effective 1 July 2010. No 75 of 2010, s 3 and Sch 2 item 24 contains the following application provision:

24 Application provision  
(1)
Subject to subitem (2), the amendments made by this Schedule apply to income of a trust of an income year starting on or after 1 July 2010.

(2)
Subsection 12-175(4) in Schedule 1 to the Taxation Administration Act 1953 , inserted by this Schedule, applies to income of a trust of any income year.