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.