Document ID: chunk:federal_register_of_legislation:C2004A00684:clause:2_11
Version: federal_register_of_legislation:C2004A00684
Segment Type: clause
Provision Reference: sch 2 cl 11
Character Range: 23246–23875

11  Application of amendments

(1) The amendments made by Part 1 of this Schedule apply to:
 (a) expenditure incurred by a taxpayer after 1 pm (by legal time in the Australian Capital Territory) on 11 November 1999; and
 (b) the taxpayer's assessments for the year of income including that day and for later years of income.

(2) The amendments made by Part 2 of this Schedule apply to expenditure incurred by a taxpayer in a year of income after the taxpayer's year of income that includes 21 September 2002.

[Minister's second reading speech made in—
House of Representatives on 13 April 2000
Senate on 20 June 2000]

(67/00)