Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 2 Small business retirement exemption
1 Division 1 - Main amendment
Income Tax Assessment Act 1997
8 Application provision
The amendment of paragraph 152-310(2)(a) of the Income Tax Assessment Act 1997 made by this Division applies in relation to payments made after 30 June 2007.
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).
