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

Schedule 11   Technical amendments

Part 4   Amendments commencing on 1 July 2000

Division 5   Registered organizations

Income Tax Assessment Act 1936

72   Application

The amendment of section 140C 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.