Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_18
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 18
Character Range: 220122–220611

18  Application

(1) The amendments of Subdivisions 30‑A and 30‑D of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to gifts made on or after 1 July 2000.

(2) Section 30‑228 of the Income Tax Assessment Act 1997 applies to gifts made on or after 1 July 2000.

(3) The amendments of Division 50 of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to ordinary income and statutory income for a period starting on or after 1 July 2000.