Document ID: chunk:federal_register_of_legislation:C2005A00162:clause:6_13
Version: federal_register_of_legislation:C2005A00162
Segment Type: clause
Provision Reference: sch 6 cl 13
Character Range: 39320–39962

13  Application of amendments

(1) The amendments made by the items in this Part, other than item 6, apply to:
 (a) schemes entered into on or after 1 July 2005; and
 (b) schemes entered into before 1 July 2005, in so far as they continue to exist on and after 1 July 2005.

(2) The amendment made by item 6 applies in accordance with item 118 of Schedule 1 to the New Business Tax System (Debt and Equity) Act 2001, as though the amendment were one of the debt and equity test amendments within the meaning of item 118 of that Schedule.

Part 2—Technical amendments taken to have commenced on 1 July 2001

Income Tax Assessment Act 1936