Document ID: chunk:federal_register_of_legislation:C2017A00064:clause:1_23
Version: federal_register_of_legislation:C2017A00064
Segment Type: clause
Provision Reference: sch 1 cl 23
Character Range: 17379–18009

23  Application of amendments
(1) The amendments made to the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 by this Schedule apply in relation to quarters starting on or after 1 July 2017.
(2) However, section 115‑10 in Schedule 1 to the Taxation Administration Act 1953 as inserted by this Act applies in relation to the quarter starting on 1 July 2017 as if the MBL reporting day for the quarter were the same day as the MBL reporting day for the quarter starting on 1 October 2017.

[Minister's second reading speech made in—
House of Representatives on 30 May 2017
Senate on 19 June 2017]

(114/17)