Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (133 of 2009)
Schedule 2 Non-commercial losses
Income Tax (Transitional Provisions) Act 1997
The following apply in relation to the 2009-2010 income year and later income years:
(a) the amendments made by items 1 to 13 of this Schedule;
(b) section 35-10 of the Income Tax (Transitional Provisions) Act 1997 (as inserted by this Schedule).