Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)

Schedule 2   Non-commercial losses

Income Tax (Transitional Provisions) Act 1997

15   Application

The following apply in relation to the 2009-2010 income year and later income years:

(a) the amendments made by items 1 to 13 of this Schedule;

(b) section 35-10 of the Income Tax (Transitional Provisions) Act 1997 (as inserted by this Schedule).


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).