Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 2   Taxation of financial arrangements

Part 2   Amendment commencing immediately after Royal Assent

Taxation Administration Act 1953

5   Application

The amendment made by this Part applies to you for the first applicable income year (within the meaning of item 102 of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009) and later income years.