Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 9   Non-commercial loans

Part 2   Amendments commencing on Royal Assent

Income Tax Assessment Act 1936

13   Application

The amendments made by items 3 to 12 of this Schedule apply in relation to loans made in the 2004-2005 year of income or a later year of income.