TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 2 Commencement

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 2

2.(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.

(2) Division 1, and Subdivisions B, D, E, G, J, K, L and M of Division 3, of
Part 2 are taken to have commenced immediately after the commencement of the
Income Tax Assessment Amendment (Foreign Investment) Act 1992.

(3) Subdivision A of Division 12 of Part 2 commences immediately after
Subdivision B of that Division.

(4) Division 1 of Part 4 (other than section 123) is taken to have commenced
on 1 July 1994.

(5) Division 3 of Part 4, section 162 and paragraph 163(a) are taken to have
commenced on 30 June 1994.