Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 11
Part 5 Other amendments
Income Tax Assessment Act 1997
56 Application of amendments
(1) The amendments made by this Part (other than item 55) apply in relation to income years starting on or after the commencement of this Part.
(2) The amendment made by item 55 applies in relation to an R&D entity’s assessments for income years commencing on or after 1 July 2013.
(3) The amendment made by item 55 does not affect by implication the interpretation of the Income Tax Assessment Act 1997 in relation to assessments for earlier income years.
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