Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 24 Prevention of double counting for direct value shifts
Income Tax Assessment Act 1997
167 Application provision
Subsections 725-250(3) and 725-335(3A) of the Income Tax Assessment Act 1997 apply in relation to schemes entered into on or after the commencement of those subsections.
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