Document ID: chunk:federal_register_of_legislation:C2005C00443:clause:2_140
Version: federal_register_of_legislation:C2005C00443
Segment Type: clause
Provision Reference: sch 2 cl 140
Character Range: 70864–71442

140  Application of amendments

(1) The amendments made by Part 1 of this Schedule apply to income years starting on or after 1 July 2004.

(2) Subject to subitem (2A), the amendments made by Parts 2 and 3 of this Schedule apply to things happening after 30 June 2004.

(2A) The amendments made by items 7, 58 and 59 of this Schedule apply to statutory accounting periods starting on or after 1 July 2004.

(3) The amendments made by Parts 4 and 5 of this Schedule apply to income years and statutory accounting periods starting on or after 1 July 2004.

Part 7—Transitional