Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 6   Miscellaneous amendments relating to repeal of Divisions 8 and 8A of Part III of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

109   Application

The amendments of section 102M of the Income Tax Assessment Act 1936 made by this Division apply to assessments for years of income starting on or after 1 July 2000.