Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 2   CHILDREN'S INCOME

21   Application

(1) The amendments made by items 15, 17 and 20 apply in relation to the year of income that commenced on 1 July 1979 and in relation to all later years of income.

(2) The amendments made by items 16, 18 and 19 apply in relation to income derived on or after 7 March 1994.