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

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 1   Mutual life assurance company definition

Income Tax Rates Act 1986

48   Application

The amendment of subparagraph 23(4A)(c)(i) of the Income Tax Rates Act 1986 made by this Division applies in relation to the year of income including 1 July 2000 and later years of income.