Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 4 Clean energy payments
Income Tax Assessment Act 1997
15 Application of amendments
(1) The amendments made by this Schedule (other than items 3 and 13) apply in relation to payments made in the 2011-12 income year or a later income year.
(2) The amendments made by items 3 and 13 apply in relation to payments made in the 2012-13 income year or a later income year.
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