New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 29   Consequential amendments relating to the simplified imputation system

Income Tax Assessment Act 1997

14   Application

(1) The amendments made by items 8 to 10 of this Schedule apply to income derived after 30 June 2002.

(2) The amendment made by item 11 of this Schedule applies to distributions that are made or that flow indirectly after 30 June 2002.