Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 7   Leaving time liabilities

1   Division 1 - Timing

Income Tax Assessment Act 1997

87   Application provision

(1) The amendments made by this Division apply on and after the day on which the Bill that became this Act was introduced into the House of Representatives.

(2) The amendments made by this Division are to be disregarded for the purposes of interpreting:

(a) the provisions amended by this Division, as they applied before the day mentioned in subitem (1); and

(b) any other provision of the Income Tax Assessment Act 1997 or the Income Tax (Transitional Provisions) Act 1997, as that provision applied before the day mentioned in subitem (1), to the extent that it relates to a provision mentioned in paragraph (a).