Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 1   Amendment of the Income Tax Assessment Act 1936: various measures

Part 2   Complying funds: expenses of investing in pooled superannuation trusts or life assurance policies

32   Application

The amendments made by this Part apply to assessments for the year of income in which 1 July 1988 occurred and all later years of income.