Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 9 Administration
Taxation (Interest on Overpayments and Early Payments) Act 1983
18 Application of amendments
(1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000.
(2) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to the year starting on 1 July 1999 or an earlier year.