Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 9   Non-commercial loans

Part 1   Amendment commencing on 29 June 2004

Income Tax Assessment Act 1936

2   Application of item 1

The amendment made by item 1 of this Schedule applies to loans made on or after 12 December 2002.


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).