Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments to improve the readability of section 78 of the Principal Act (which deals with deductions for gifts, pensions etc.)

Subdivision C   Application of amendments

13   Application

 

(1) The amendments made by this Division (other than the amendments of sections 102AAH and 328 of the Principal Act) apply in relation to:

(a) gifts and contributions made on or after 1 July 1993; and

(b) pensions, gratuities and retiring allowances paid on or after 1 July 1993.

      

(2) The amendments of sections 102AAH and 328 of the Principal Act made by this Division apply in relation to the characterisation of a trust as at a time on or after 1 July 1993.