Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 5   Superannuation amendments

Part 3   Application

48   Application

(1) The amendments made by this Schedule apply to the 2007-2008 income year and later years.

(2) Despite subitem (1), the amendments made by items 9 to 16, and 19 to 25, of this Schedule apply on and after 1 July 2007.

(3) Despite subitem (1), the amendments made by items 7, 8, 26 and 27 of this Schedule apply to notices given by the Commissioner on or after 1 June 2007.

(4) Despite subitem (1), the amendment made by item 29 of this Schedule applies in relation to an entity's 2007-2008 base year and later base years.

(5) Despite subitem (1), the amendment made by item 30 of this Schedule applies in relation to an entity's 2007-2008 variation year and later variation years.