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

Schedule 11   Technical amendments

Part 6   Amendments commencing on 1 July 2001

Income Tax Assessment Act 1936

133   Application

The amendment of section 102M of the Income Tax Assessment Act 1936 made by this Part applies in relation to the year of income including 1 July 2001 and later years of income.