New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)

Schedule 3   Tainted services income

Part 2   Application

10   Application

(1) The amendments made by this Schedule apply in relation to statutory accounting periods beginning on or after 1 July 2004.

(2) To avoid doubt, the statutory accounting periods mentioned in subitem (1) include years of income that are assumed to be statutory accounting periods for the purposes of section 23AH of the Income Tax Assessment Act 1936.