Document ID: chunk:federal_register_of_legislation:C2024A00067:clause:6_18
Version: federal_register_of_legislation:C2024A00067
Segment Type: clause
Provision Reference: sch 6 cl 18
Character Range: 109800–110444

18  Application provision—training programs exemption
(1) Paragraphs 376‑29(1)(a) and (b) of the Income Tax Assessment Act 1997, as inserted by this Part, apply in relation to the undertaking of training by an individual if the individual began to undertake the training on or after 1 July 2024.
(2) Paragraph 376‑29(1)(c) of the Income Tax Assessment Act 1997, as inserted by this Part, applies in relation to expenditure incurred before, on or after 1 July 2024.
(3) Paragraphs 376‑29(1)(d), (e) and (f) of the Income Tax Assessment Act 1997, as inserted by this Part, apply in relation to contributions made before, on or after 1 July 2024.