Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)
Schedule 1 Amendment of the Income Tax Rates Act 1986
Income Tax Rates Act 1986
35 Application
(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.
(2) 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.
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