Document ID: chunk:federal_register_of_legislation:C2019C00124:clause:8_1
Version: federal_register_of_legislation:C2019C00124
Segment Type: clause
Provision Reference: sch 8 cl 1
Character Range: 183857–184789

1  Application provision
(1) The amendments made by Schedules 1, 2, 3, 4, 6 and 9 apply to assessments for:
 (a) unless paragraph (b) applies—the 2016‑17 income year and later income years; or
 (b) if the assessment is in respect of a trust, and the trustee of the trust has made a choice under subitem (5)—income years starting on or after 1 July 2015.
(2) The amendments made by Schedule 5 apply to assessments for income years starting on or after 1 July 2016.
(3) Despite subitem (1), the amendments made by items 32, 33 and 34 in Schedule 6 apply to income years starting on or after 1 July 2016.
(4) The amendments made by Schedule 7 apply to income years starting on or after 1 July 2014.
(5) The trustee of a trust may make a choice for the purposes of paragraph (1)(b) if the 2015‑16 income year of the trust starts on or after 1 July 2015.
(6) The choice cannot be revoked.

Income Tax (Transitional Provisions) Act 1997