Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)
Schedule 1 Tax treatment of concessional loans involving tax exempt entities
Income Tax Assessment Act 1936
5 Application of amendments
The amendments made by this Schedule apply if the transition time is at or after 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2018.
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