Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)
Schedule 1 Child care tax offset
Part 3 Application
14 Application of certain amendments
(1) The amendments made by items 1 to 10 of this Schedule apply in relation to assessments for income years that start on or after 1 July 2005.
(2) The amendment made by item 12 of this Schedule applies in relation to the calculation of an entity's adjusted tax for base years that are income years starting on or after 1 July 2005.
(3) The amendment made by item 13 of this Schedule applies in relation to the calculation of an entity's adjusted assessed tax for variation years that are income years starting on or after 1 July 2005.
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