Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 2 Annual apportionment of creditable purpose
Taxation Administration Act 1953
23 Application
The amendments made by this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them - 1 October 2004; or
(b) for other entities - 1 November 2004.
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).
