Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 5   Application and transitional

125   Application of amendments - Part IIIA of the Income Tax Assessment Act 1936

(1) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsections 160M(12A), (12AA) and (12AB) of that Act, apply in relation to a residence-change time that occurs on or after 1 July 1997.

(2) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 160ZFB of that Act, apply in relation to a residence-change time that occurs on or after 1 July 1997.