Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 3   Transitional

28   Definition of commencement day

In this Part:

commencement day means the later of:

(a) the day on which this Act receives the Royal Assent; and

(b) 1 January 2006.