Document ID: chunk:federal_register_of_legislation:C2025C00012:clause:8_18
Version: federal_register_of_legislation:C2025C00012
Segment Type: clause
Provision Reference: sch 8 cl 18
Character Range: 417976–418800

18  Application of amendment
The amendment of subsection 3A(1) of the Income Tax Rates Act 1986 made by this Part applies to an individual in relation to a particular time if:
 (a) the time is in an income year (a pre‑commencement income year) that begins on or after 1 July 2019 but before the first 1 July to occur after the day this Part commences and the individual is a non‑resident taxpayer in relation to that income year; or
 (b) the time:
 (i) is in a pre‑commencement income year in relation to which there are one or more part‑year residency periods in relation to the individual; and
 (ii) is not in one of those part‑year residency periods; or
 (c) the time is in an income year that begins on or after the first 1 July to occur after the day this Part commences.

National Consumer Credit Protection Act 2009