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.