Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 8 Savings banks
63 Application of amendments
(1) The amendments made by this Division, other than by section 60, apply to assessments in respect of income of the 1994-95 year of income and of all later years of income.
(2) Subject to section 64, the amendment made by section 60 applies to income derived on or after 1 July 1994.