Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)
Schedule 1 Farm management deposits
Income Tax (Transitional Provisions) Act 1997
13 Application of amendments
(1) The amendments made by items 3 to 11 apply to assessments for income years starting on or after 1 July 2014.
(2) The amendment made by item 12 applies on and after 1 January 2013.
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