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

Schedule 6   Miscellaneous amendments

Part 4   Amendments relating to higher education

Income Tax Assessment Act 1997

26   Application provision

The amendments of sections 52-132 and 52-140 of the Income Tax Assessment Act 1997 made by this Part apply in relation to payments received on or after the day this Act receives the Royal Assent.


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).