Taxation Laws Amendment (Foreign Income Measures) Act 1997 (155 of 1997)

Schedule 1   Foreign source income

Part 5   Application and transitional

125   Application of amendments - Part IIIA of the Income Tax Assessment Act 1936

 

(1) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to subsections 160M(12A), (12AA) and (12AB) of that Act, apply in relation to a residence-change time that occurs on or after 1 July 1997.

      

(2) The amendments of Part X of the Income Tax Assessment Act 1936 made by this Schedule, in so far as they are relevant to section 160ZFB of that Act, apply in relation to a residence-change time that occurs on or after 1 July 1997.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).