Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:3_111
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 3 cl 111
Character Range: 123678–124635

111  Application of amendments

(1) Subject to the rules on the application of Part 3‑6 of the Income Tax Assessment Act 1997 set out in the Income Tax (Transitional Provisions) Act 1997, the amendments made by Part 1 of this Schedule (other than items 5, 6 and 7) apply to events that occur on or after 1 July 2002.

(2) The amendments made by items 5, 6 and 7 of this Schedule apply to assessments for the 2002‑03 year of income and later years of income.

(3) The amendments made by Part 2 of this Schedule, other than items 26 and 110, apply in relation to events that occur on or after 1 July 2002.

(4) Subject to subitem (5), the amendment made by item 26 of this Schedule applies to dividends paid on or after 1 July 2003.

(5) For a taxpayer to which section 46AC of the Income Tax Assessment Act 1936 applies, the amendment made by item 26 of this Schedule applies to dividends paid on or after the consolidation day referred to in that section.