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

Schedule 6   Miscellaneous amendments

Part 11   Other minor changes

Income Tax Assessment Act 1936

125   Application provision

(1) The amendment of subsection 45B(9) of the Income Tax Assessment Act 1936 made by this Part applies to capital benefits provided on or after 30 November 2009.

(2) The amendment is to be disregarded for the purposes of interpreting that subsection as in force before the commencement of the amendment.