Document ID: chunk:federal_register_of_legislation:C2010C00495:clause:1_202
Version: federal_register_of_legislation:C2010C00495
Segment Type: clause
Provision Reference: sch 1 cl 202
Character Range: 50020–51348

202  Application of amendments made by Part 2

(1) The amendment made by item 169 applies in relation to determinations under section 52 of the Defence Act 1903 for periods starting on or after 1 July 2003.

(2) The amendments made by items 170 to 186 apply in relation to assessments under the Income Tax Assessment Act 1936 for the 2003‑2004 year of income and later years of income.

(3) The amendment made by item 187 applies in relation to determinations under subsection 110SC(2) of the Superannuation Act 1976 for contribution days that are on or after 1 July 2003.

(4) The amendment made by item 188 applies in relation to top‑up benefit under section 110SE of the Superannuation Act 1976 for periods commencing on or after 1 July 2003.

(5) Subject to subitem (6), the amendments made by items 189 to 192 apply in relation to surcharge imposed by the Superannuation Contributions Tax Imposition Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 for the 2003‑2004 financial year and later financial years.

(6) However, for the 2003‑2004 year, the amount that is the previous charge percentage (which is a number that relates to the 2002‑2003 year) is to be determined as if the amendments made by items 190 and 192 had not been made.