Commonwealth Numbered Acts

TAXATION LAWS (MISCELLANEOUS PROVISIONS) ACT 1986 No. 109 of 1986 - SECT 8

8. (1) The amendment of section 6 of the Trust Recoupment Tax Assessment Act
1985 made by this Act applies to assessments in respect of secondary taxable
amounts in relation to the year of income that commenced on 1 July 1986 and
all subsequent years of income.

(2) In the application of sub-section 6 (3) of the Trust Recoupment Tax 
Assessment Act 1985 in relation to the year of income that commenced on 1 July
1986, the reference in that sub-section to 2.04 shall be read as a reference
to 1.75.