Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)
Schedule 3 Miscellaneous amendments
Part 2 Amendments commencing first day of the next quarter
Income Tax Assessment Act 1997
114 Application - foreign equity distributions
The amendment made by item 113 applies to distributions or non-share dividends made on or after the commencement of Schedule 2 to the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014.
Note: Schedule 2 to the Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 commenced on 17 October 2014.
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