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

Schedule 6   AMENDMENTS OF THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992

9   Application

The amendments made by this Schedule apply to applications, and reports accompanying applications, where the applications are made after the commencement of this Schedule.

NOTES ABOUT SECTION HEADINGS

1. On the commencement of Part 3 of Schedule 1 of this Act, the heading to section 160ARXC of the Income Tax Assessment Act 1936 is altered by adding at the end "or different refunds".

2. On the commencement of Part 4 of Schedule 1 of this Act, the heading to section 82AAQ of the Income Tax Assessment Act 1936 is altered by omitting "to taxpayer to be included in his assessable income" and substituting "to be included in recipient's assessable income".