Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:5_27
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 5 cl 27
Character Range: 63942–64386

27  Application of amendments
The amendments made by this Division apply to an assessment if:
 (a) the assessment is made on or after 1 July 2013; and
 (b) in the case of an assessment that relates to an income year or other accounting period:
 (i) the income year is the 2013‑14 income year or a later income year; or
 (ii) the other accounting period commences on or after 1 July 2013.

Part 3—Anti‑avoidance

Income Tax Assessment Act 1936