Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 1   Tax treatment of concessional loans involving tax exempt entities

Income Tax Assessment Act 1936

5   Application of amendments

The amendments made by this Schedule apply if the transition time is at or after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2018.