Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 8   Distributions to certain entities

Part 2   Application

8   Application of items 1, 2 and 3

The amendments made by items 1, 2 and 3 of this Schedule apply to payments or loans made, or debts forgiven, on or after 12 December 2002.