Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 4   Refundable tax offset rules

Income Tax Assessment Act 1997

5   Application

 

(1) The amendment made by item 1 of this Schedule applies to tax offsets arising because of events that occur on or after 1 July 2000.

      

(2) The amendment made by item 2 of this Schedule applies to tax offsets arising because of events that occur on or after 1 July 2002.

      

(3) The amendments made by items 3 and 4 of this Schedule apply to tax offsets arising because of premiums, or amounts in respect of premiums, paid on or after 1 July 2002.