Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 5) 1990 No. 135 of 1990 - SECT 38

38. (1) The amendments made by Part 1 of the Schedule, insofar as they apply
to assessments under the Income Tax Assessment Act 1936, apply to assessments
in respect of income of the year of income commencing on 1 July 1991 and of
all subsequent years of income.

(2) In ascertaining the provisional tax (including instalments) payable for
the year of income commencing on 1 July 1991 and for all subsequent years of
income, the definition of "spouse" in subsection 6 (1) of the Income Tax 
Assessment Act 1936 applies for the purposes of determining:

   (a)  whether a person is an associate of another person within the meaning
        of section 221YBA of that Act; and

   (b)  whether a person is an associate of another person within the meaning
        of Subdivision B of Division 3 of Part VI of that Act.

(3) The amendments made by Part 3 of the Schedule apply to assessments in
respect of income of the year of income commencing on 1 July 1993 and of all
subsequent years of income.

(4) In spite of anything in subsection (1) of this section, the definition
of "spouse" in subsection 6 (1) of the Income Tax Assessment Act 1936 applies
in determining any of the following:

   (a)  whether a trust estate is a non-resident family trust in relation to a
        natural person at a particular time (within the meaning of section
        102AAH of that Act);

   (b)  the associates of an entity as at a particular time (within the
        meaning of section 318 of that Act);

   (c)  whether a trust is a non-resident family trust in relation to a
        natural person at a particular time (within the meaning of section 328
        of that Act); whether that time occurred before, at or after the
        commencement of this subsection.