Document ID: chunk:federal_register_of_legislation:C2017C00337:clause:4_14
Version: federal_register_of_legislation:C2017C00337
Segment Type: clause
Provision Reference: sch 4 cl 14
Character Range: 160567–161075

14  Application of amendments
(1) The amendments made by Part 1 of this Schedule apply to assessments for the 2004‑05 year of income and later years of income.
(2) Subject to subitem (3), the amendments made by Part 2 of this Schedule apply to assessments for the 2004‑05 income year and later income years.
(3) Subsections 51‑32(1) and (4) and 51‑33(1) of the Income Tax Assessment Act 1997, substituted by item 10 of this Schedule, apply to assessments for the 1996‑97 income year and later income years.