Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 2 Amendments to improve the readability of section 78 of the Principal Act (which deals with deductions for gifts, pensions etc.)
Subdivision C Application of amendments
13 Application
(1) The amendments made by this Division (other than the amendments of sections 102AAH and 328 of the Principal Act) apply in relation to:
(a) gifts and contributions made on or after 1 July 1993; and
(b) pensions, gratuities and retiring allowances paid on or after 1 July 1993.
(2) The amendments of sections 102AAH and 328 of the Principal Act made by this Division apply in relation to the characterisation of a trust as at a time on or after 1 July 1993.