Document ID: chunk:federal_register_of_legislation:C2009C00178:clause:1_5
Version: federal_register_of_legislation:C2009C00178
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 3586–4088

5  Application

(1) The amendments made by item 4 apply to items acquired after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008, other than items acquired under a contract entered into at or before that time.

(2) To avoid doubt, subsections 58X(3) and (4) of the Fringe Benefits Tax Assessment Act 1986 as amended by this Act apply where both the later item and the other item referred to in those subsections are acquired after that time.

Income Tax Assessment Act 1936