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
119 Application - guidance for identifying arm's length conditions
The amendments made by items 115, 116, 117 and 118 apply:
(a) in respect of tax other than withholding tax - in relation to income years starting on or after 1 July 2017; and
(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after 1 July 2017.
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