Document ID: chunk:federal_register_of_legislation:C2013A00101:clause:2_50
Version: federal_register_of_legislation:C2013A00101
Segment Type: clause
Provision Reference: sch 2 cl 50
Character Range: 52186–52890

50  Application
 The amendments made by Parts 1 and 2 of this Schedule (except item 2) apply:
 (a) in respect of tax other than withholding tax—in relation to income years starting on or after the date mentioned in subsection 815‑15(2) of the Income Tax (Transitional Provisions) Act 1997, as inserted by this Part; and
 (b) in respect of withholding tax—in relation to income derived, or taken to be derived, in income years starting on or after that date.
Note: For the application of Subdivisions 815‑B, 815‑C and 815‑D of the Income Tax Assessment Act 1997, as inserted by item 2, see Division 815 of the Income Tax (Transitional Provisions) Act 1997.

Income Tax (Transitional Provisions) Act 1997