Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:1_4
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 34450–35145

4  Application of amendments

(1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000.

(2) For fringe benefits tax, those amendments apply to fringe benefits tax, and to things done, for the year of tax starting on 1 April 2001 and later years.

(3) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to:
 (a) for income tax—the 1999‑2000 income year or an earlier income year; or
 (b) for fringe benefits tax—the year of tax starting on 1 April 2000 or an earlier year of tax; or
 (c) for other taxes—the year starting on 1 July 1999 or an earlier year.