Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)

Schedule 1   Farm management deposits

Income Tax (Transitional Provisions) Act 1997

13   Application of amendments

(1) The amendments made by items 3 to 11 apply to assessments for income years starting on or after 1 July 2014.

(2) The amendment made by item 12 applies on and after 1 January 2013.