Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014 (68 of 2014)
Schedule 3 Preventing distribution washing
Part 2 Miscellaneous amendments
Income Tax Assessment Act 1997
Subject to the rules on the application of Part 3-6 of the Income Tax Assessment Act 1997 set out in the Income Tax (Transitional Provisions) Act 1997, the amendments made by this Part apply to events that occur on or after 1 July 2002.