Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 1 Australia as a regional financial centre
Part 2 Foreign Investment Funds
Income Tax Assessment Act 1936
46 Application
(1) The amendment made by item 42 of this Schedule applies to notional accounting periods of FIFs ending on or after 2 July 1998.
(2) The other amendments made by this Part of this Schedule apply in relation to assessments for years of income ending on or after 2 July 1998.
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