New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 27   Venture capital franking

Income Tax (Transitional Provisions) Act 1997

21   Application

(1) The amendments made by items 1 and 2 of this Schedule apply to distributions made after 30 June 2002.

(2) The amendments made by items 3 to 19 of this Schedule apply to events that occur after 30 June 2002.