Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (72 of 2025)
Schedule 4 Minor and technical amendments
Part 2 Amendments commencing first day of next quarter
Division 4 Income tax deduction for GST paid by reverse charge
Income Tax Assessment Act 1997
53 Application of amendments
Subsection 27-15(4) of the Income Tax Assessment Act 1997, as added by this Division, applies in relation to assessed net amounts that are payable in the income year that includes 1 July 2023 and later income years.
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