Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)

Schedule 4   Clean energy payments

Income Tax Assessment Act 1997

15   Application of amendments

(1) The amendments made by this Schedule (other than items 3 and 13) apply in relation to payments made in the 2011-12 income year or a later income year.

(2) The amendments made by items 3 and 13 apply in relation to payments made in the 2012-13 income year or a later income year.