Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 4   Notification of TOFA transitional elections

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

4   Application of amendments

The amendments made by this Schedule apply in relation to lodgment dates mentioned in paragraph 104(5)(b) of Schedule 1 to the Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009, whether the lodgment dates occur before, on or after the commencement of this item.