New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)

Schedule 3   Consequential amendments relating to main consolidation provisions

Part 1   General

Income Tax Assessment Act 1997

2   Application

The amendment of section 4-15 of the Income Tax Assessment Act 1997 made by this Schedule applies to the income year including 1 July 2002 and each later income year.