Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_406
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 406
Character Range: 131758–132539

406  Application
(1) The amendments made by this Schedule apply to the 2007‑2008 income year and later years.
(2) Despite subitem (1), those amendments apply to the 2007‑2008 financial year and later years, to the extent that they relate to Division 292 of the Income Tax Assessment Act 1997.
(3) Despite subitem (1), those amendments apply on and after 1 July 2007, to the extent that they relate to any of the following:
 (a) Divisions 82 and 83 of the Income Tax Assessment Act 1997;
 (b) Divisions 301 to 307 of that Act.
(4) Despite subitem (1), the amendments in items 297 to 324 of this Schedule apply on and after 1 July 2007.
(5) Despite subitem (1), the amendments in items 326 and 403 of this Schedule apply in relation to the 2007‑2008 financial year and later years.