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

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 7   Life assurance company definition in section 27A of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

123   Application

The amendment of section 27A of the Income Tax Assessment Act 1936 made by this Division applies to assessments for years of income starting on or after 1 July 2000.