Document ID: chunk:federal_register_of_legislation:C2004A00846:clause:3_15
Version: federal_register_of_legislation:C2004A00846
Segment Type: clause
Provision Reference: sch 3 cl 15
Character Range: 57368–57852

15  Application

(1) Subject to this item, the amendments made by this Schedule apply to assessments for the first year of income starting after 30 June 2001 and later years of income.

(2) The amendments made by items 5 and 14 apply to expenditure incurred by a taxpayer in a year of income after the taxpayer's year of income that includes 21 September 2002.

[Minister's second reading speech made in—
House of Representatives on 7 December 2000
Senate on 26 June 2001]

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