Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 2   Small business retirement exemption

1   Division 1 - Main amendment

Income Tax Assessment Act 1997

8   Application provision

The amendment of paragraph 152-310(2)(a) of the Income Tax Assessment Act 1997 made by this Division applies in relation to payments made after 30 June 2007.