New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 12   Consolidation: amendments relating to Division 170

Income Tax Assessment Act 1997

12   Application of amendments of Subdivision 170-A

The amendments of Subdivision 170-A of theIncome Tax Assessment Act 1997 made by this Schedule apply in relation to deduction years ending after 1 July 2002.