Document ID: chunk:federal_register_of_legislation:C2010C00609:clause:6_27
Version: federal_register_of_legislation:C2010C00609
Segment Type: clause
Provision Reference: sch 6 cl 27
Character Range: 19301–21528

27  Application

(1) The amendment made by item 1 applies to the calculation of the undeducted purchase price of an annuity or superannuation pension if the first day of the period to which the first payment of the annuity or pension relates is on or after the commencement of this item.

(2) The amendment made by item 2 applies to assessments for the 1996‑97 year of income and later years of income.

(3) The amendment made by item 4 applies to mutual insurance companies and mutual affiliate companies that existed at 7.30 pm, by legal time in the Australian Capital Territory, on 9 May 1995.

(4) The amendments made by items 5, 13, 14 and 15 apply to assessments of income for the first year of income that begins after the commencement of this item, and later years of income.

(5) The amendment made by item 7 applies in relation to dividends paid on or after 1 July 1988.

(6) The amendment made by item 8 applies to disposals of assets on or after 1 July 1997.
Notes to the Taxation Laws (Technical Amendments) Act 1998

Note 1

The Taxation Laws (Technical Amendments) Act 1998 as shown in this compilation comprises Act No. 41, 1998 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts
Act                                                Number    Date          Date of commencement                      Application, saving or transitional provisions
                                                   and year  of Assent
Taxation Laws (Technical Amendments) Act 1998      41, 1998  4 June 1998   See s. 2
Taxation Laws Amendment Act (No. 2) 2002           57, 2002  3 July 2002   Schedule 12 (items 82, 86): Royal Assent  Sch. 12 (item 86)
Tax Laws Amendment (2010 Measures No. 2) Act 2010  75, 2010  28 June 2010  Schedule 6 (item 110): 29 June 2010       —

Table of Amendments
ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected                                                                                How affected
S. 4....................                                                                          rep. No. 75, 2010