Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 11 Other minor changes
Income Tax Assessment Act 1936
125 Application provision
(1) The amendment of subsection 45B(9) of the Income Tax Assessment Act 1936 made by this Part applies to capital benefits provided on or after 30 November 2009.
(2) The amendment is to be disregarded for the purposes of interpreting that subsection as in force before the commencement of the amendment.
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