Document ID: chunk:federal_register_of_legislation:C2014C00709:clause:8_31
Version: federal_register_of_legislation:C2014C00709
Segment Type: clause
Provision Reference: sch 8 cl 31
Character Range: 44253–45174

31  Application of amendments
(1) The amendments made by item 30 apply to assessments for the 2010‑11 income year and later income years.
(2) Former subsection 393‑37(1) in Schedule 2G to the Income Tax Assessment Act 1936, as inserted by Part 1 of Schedule 1 to the Taxation Laws Amendment (Earlier Access to Farm Management Deposits) Act 2002, is taken to always have applied as if the references in that former subsection to:
 (a) within 12 months; and
 (b) within the 12 months;
were references to before the last day of the 12 months.
(3) Former subsections 393‑37(1) and (2) in Schedule 2G to the Income Tax Assessment Act 1936, as inserted by Part 2 of Schedule 1 to the Taxation Laws Amendment (Earlier Access to Farm Management Deposits) Act 2002, are taken to always have applied as if the references in those former subsections to within the 12 months were references to before the last day of the 12 months.