Part 2-40 inserted by No 9 of 2007 , s 3 and Sch 2 item 1, applicable on and after 1 July 2007.

Div 83A inserted by No 133 of 2009, s 3 and Sch 1 item 1, effective 14 December 2009. No 133 of 2009, s 3 and Sch 1 item 87 contains the following transitional provision:

87 Transitional - regulations  
87
Despite subsection 12(2) of the Legislative Instruments Act 2003 , regulations that:

(a) are made for the purposes of Division 83A of the Income Tax Assessment Act 1997 ; or

(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made;

may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on 14 December 2009.

S 83A-1 inserted by No 133 of 2009, s 3 and Sch 1 item 1, effective 14 December 2009.