Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 2 CHILDREN'S INCOME
21 Application
(1) The amendments made by items 15, 17 and 20 apply in relation to the year of income that commenced on 1 July 1979 and in relation to all later years of income.
(2) The amendments made by items 16, 18 and 19 apply in relation to income derived on or after 7 March 1994.
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