Part 2-40 inserted by
No 9 of 2007
, s 3 and Sch 2 item 1, applicable on and after 1 July 2007.
Div 83A inserted by No 133 of 2009, s 3 and Sch 1 item 1, effective 14 December 2009. No 133 of 2009, s 3 and Sch 1 item 87 contains the following transitional provision:
Legislative Instruments Act 2003
, regulations that:
(a) are made for the purposes of Division 83A of the
Income Tax Assessment Act 1997
(b) are made for the purposes of a taxation law (within the meaning of that Act) and relate to the amendments made;
may take effect from any time on or after 1 July 2009, if the regulations are made before the end of the period of 3 months commencing on 14 December 2009.
Subdiv 83A-D inserted by No 133 of 2009, s 3 and Sch 1 item 1, effective 14 December 2009.
then, for the purposes of determining the income year (if any) in which you can deduct an amount in respect of the provision of the money or other property, you are taken to have provided the money or other property at the acquisition time.
S 83A-210 inserted by No 133 of 2009, s 3 and Sch 1 item 1, effective 14 December 2009.