Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:2_62
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 2 cl 62
Character Range: 123864–124593

62  Application of amendments made by this Part

(1) The amendments made by items 4, 5, 25 and 26 apply to amounts received (within the meaning of section 26AH of the Income Tax Assessment Act 1936) on or after 1 July 2000.

(2) The amendments made by items 6 and 7 apply to losses arising on or after 1 July 2000.

(3) The amendments made by items 8 to 22 apply to assessments for the year of income in which 21 September 1999 occurs and later years of income.

(4) The amendments made by items 23, 24, 35, 36 and 53 apply to income derived on or after 1 July 2000.

(6) The amendments made by items 58 to 61 apply in calculating passive income that is derived on or after 1 July 2000.

Part 2—Income Tax Assessment Act 1997