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
Taxation Administration Act 1953
37 Application of amendment
The amendment made by item 36 applies in relation to:
(a) tax periods starting after the day this Act receives the Royal Assent; or
(b) payments or refunds that:
(i) do not relate to any tax period; and
(ii) relate to liabilities or entitlements that arise after the day this Act receives the Royal Assent.