Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 31 Franking debits
Income Tax Assessment Act 1936
255 Application of amendment
The amendment made by this Part applies in relation to notices of determination served as mentioned in paragraph 45C(3)(a) of the Income Tax Assessment Act 1936 on or after 1 July 2002.