Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)
Schedule 1 Reduction in 2011-12 PAYG instalments
Part 3 Application provision
12 Application of Part 1 amendments
The amendments made by Part 1 of this Schedule apply for the purposes of working out the amount of an instalment of yours, if:
(a) the instalment becomes due on or after the commencement of this item; and
(b) your 2011-12 income year starts on or after 1 April 2011.