Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)

Schedule 1   Distributions to entities connected with a private company

Income Tax Assessment Act 1997

35   Application provision

The amendments made by this Schedule apply in relation to:

(a) payments made; and

(b) loans made; and

(c) debts forgiven;

on or after 1 July 2009.