Tax Laws Amendment (Investment Manager Regime) Act 2012 (126 of 2012)
Schedule 1 Investment manager regime
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012
17 Application
(1) The amendments made by this Schedule apply to assessments for the 2010-11 income year and later income years.
(2) In addition, sections 842-230 to 842-270 of the Income Tax Assessment Act 1997 (inserted by this Schedule) apply in relation to another amendment (the primary amendment ) made by this Act in the same way as the primary amendment applies.
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