Document ID: chunk:federal_register_of_legislation:C2015A00130:clause:4_57
Version: federal_register_of_legislation:C2015A00130
Segment Type: clause
Provision Reference: sch 4 cl 57
Character Range: 76461–76945

57  Application of amendments
The amendment made by item 56 applies in relation to:
 (a) deducting a tax loss in the 2011‑12 income year or a later income year; or
 (b) applying a net capital loss in the 2011‑12 income year or a later income year; or
 (c) a deduction in respect of a bad debt claimed in the 2011‑12 income year or a later income year; or
 (d) determining whether any changeover time or alteration time occurred during the 2011‑12 income year or a later income year.