Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 3   National Rental Affordability Scheme

Part 1   National Rental Affordability Scheme Tax Offset

Division 2   Elections by NRAS approved participants

Income Tax Assessment Act 1997

7   Application provision

The amendment made by this Division applies to assessments for:

(a) the 2010-11 income year; and

(b) later income years.