Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

119   Application - guidance for identifying arm's length conditions

The amendments made by items 115, 116, 117 and 118 apply:

(a) in respect of tax other than withholding tax - in relation to income years starting on or after 1 July 2017; and

(b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after 1 July 2017.