Document ID: chunk:federal_register_of_legislation:C2005A00075:clause:2_16
Version: federal_register_of_legislation:C2005A00075
Segment Type: clause
Provision Reference: sch 2 cl 16
Character Range: 14396–15238

16  Application

(1) The amendments made by items 1 and 2 and 5 to 11 apply in relation to:
 (a) for income tax—the 2004‑2005 income year or a later income year; or
 (b) for fringe benefits tax—the year of tax starting on 1 April 2004 or a later year of tax; or
 (c) for other taxes—the year starting on 1 July 2004 or a later year.

(2) The amendments made by items 12 to 15 apply in relation to notices given, and decisions made, after the commencement of those items in relation to:
 (a) for income tax—the 2004‑2005 income year or a later income year; or
 (b) for fringe benefits tax—the year of tax starting on 1 April 2004 or a later year of tax; or
 (c) for other taxes—the year starting on 1 July 2004 or a later year.
[Minister's second reading speech made in—
House of Representatives on 17 March 2005
Senate on 12 May 2005]
(45/05)