Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 9   Non-commercial loans

Part 2   Amendments commencing on Royal Assent

Income Tax Assessment Act 1936

13   Application

The amendments made by items 3 to 12 of this Schedule apply in relation to loans made in the 2004-2005 year of income or a later year of income.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).