Document ID: chunk:federal_register_of_legislation:C2013A00118:clause:1_110
Version: federal_register_of_legislation:C2013A00118
Segment Type: clause
Provision Reference: sch 1 cl 110
Character Range: 64921–65581

110  Application
(1) Subject to this Part, the amendments made by this Schedule apply:
 (a) so far as they affect assessments relating to an income year—to assessments for the 2013‑14 income year and later income years; and
 (b) so far as they affect assessments relating to a financial year—to assessments for the 2013‑2014 financial year and later financial years; and
 (c) otherwise—to acts done or omitted to be done, or states of affairs existing, or periods ending, on or after the start of the first income year starting on or after 1 July 2013.
(2) Subitem (1) does not apply to item 1 of this Schedule.

Income Tax (Transitional Provisions) Act 1997