Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 9   Inherited deductions

Income Tax Assessment Act 1997

117   Application provision

(1) The amendments made by items 114 and 116 apply on and after 1 July 2002.

(2) The other amendment made by this Part applies on and after the day on which the Bill that became this Act was introduced into the House of Representatives.