Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:5_8
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 5 cl 8
Character Range: 96698–97231

8  Application of amendments
(1) Subject to this item, the amendments made by this Schedule apply to:
 (a) the 2013‑14 income year and later income years; and
 (b) the 2013‑2014 MRRT year and later MRRT years; and
 (c) the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987) starting on 1 July 2013 and later years of tax.
(2) The amendment made by item 5 of this Schedule applies to records and disclosures made on or after the commencement of that item (whenever the information was obtained).