Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 3   Other amendments

Taxation Administration Act 1953

66   Application

(1) The amendments made to the following Acts by this Schedule apply to the 2007-2008 income year and later years:

(a) the Child Support (Registration and Collection) Act 1988; and

(b) the Income Tax Assessment Act 1997; and

(c) the Income Tax (Transitional Provisions) Act 1997; and

(d) the Taxation Administration Act 1953.

(2) Despite subitem (1), those amendments apply to the 2007-2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.

(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:

(a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;

(b) Divisions 301 to 307 of that Act.