Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 24   Prevention of double counting for direct value shifts

Income Tax Assessment Act 1997

167   Application provision

Subsections 725-250(3) and 725-335(3A) of the Income Tax Assessment Act 1997 apply in relation to schemes entered into on or after the commencement of those subsections.