Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 3   Non-assessable non-exempt income

Taxation Administration Act 1953

140   Application

 

(1) Subject to this item, the amendments made by this Schedule apply to assessments for the 2003-04 income year and later income years.

      

(2) The amendment made by item 71 applies to things done on or after 1 July 2000.

      

(3) The amendments made by items 92, 93 and 95 apply to assessments for the 1997-98 income year and later income years.

      

(4) The amendments made by items 91 and 94 apply to assessments for the 2000-01 income year and later income years.

      

(5) The amendments made by items 41, 42, 43, 44, 45, 126, 127 and 128 apply to amounts derived on or after 1 July 2000.

      

(6) The amendments made by items 109 and 110 apply to events that occur on or after 1 July 2002.

      

(7) The amendment made by item 46A applies to distributions that are made or that flow indirectly after 30 June 2002.

      

(8) The amendments made by items 70A and 128A apply to an assessment for the income year including 1 January 2003 or a later income year.