Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 1   Main superannuation amendments

Part 2   Main consequential amendments

Taxation Administration Act 1953

24   Application

(1) The amendments made by this Part of this Schedule apply to the 2007-2008 income year and later years.

(2) Despite subitem (1), the following apply on and after 1 July 2007:

(a) the amendments made by items 19 and 20 of this Schedule;

(b) section 288-105 of the Taxation Administration Act 1953 inserted by item 23 of this Schedule.

(3) Despite subitem (1), sections 288-90, 288-95 and 288-100 of the Taxation Administration Act 1953 inserted by item 23 of this Schedule apply to the 2007-2008 financial year and later years.