Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

Income Tax Assessment Act 1997

49   Application

 

(1) The amendments made by items 1 to 8, 13 to 19, 22 to 35, 37, 39, 40, 42 and 43 apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.

      

(2) The amendments made by items 20, 21, 25A and 38 apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 17 August 2000.

      

(3) The amendments made by items 47 and 48 apply to assessments for the 2000-2001 income year and later income years.