Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 5 Farm management deposits
Part 4 Contacting owners before forfeiting FMD deposits as unclaimed money
Banking Act 1959
23 Application of amendments
The amendments made by this Part apply in relation to statements to be delivered:
(a) within 3 months after 31 December 2012; and
(b) within 3 months after the 31 December in each later year.