Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1990No. 57, 1990 - SECT 61

61. (1) In this section:

"amended Act" means the Principal Act as amended by this Act.

(2) The amendments made by paragraphs 6 (a) and (b) and sections 40 and 58
apply to assessments in respect of income of the year of income commencing on
1 July 1989 and of all subsequent years of income.

(3) The amendment made by paragraph 6 (c) applies to income derived on or
after 1 July 1990.

(4) The amendments made by sections 8 and 9 apply in relation to live stock
disposed of on or after 1 July 1987.

(5) Subparagraphs 78 (1) (a) (ci) and (cii) of the amended Act apply to gifts
made on or after 10 November 1989.

(6) The amendments made by section 38 apply in relation to declarations
relating to the financial year commencing on 1 July 1987 and in relation to
all subsequent financial years.