Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 7   Miscellaneous amendments

Part 1   Amendments commencing on the day after this Act receives the Royal Assent

Income Tax Assessment Act 1997

21   Application of amendment

The amendment made by item 20 applies in relation to income years commencing on or after the commencement of that item.