(1) Division 294 of the Income Tax Assessment Act 1997 applies on and after 1 July 2017.
(2) Subject to section 294 - 55, the amendments of
Division 294 of the Income Tax Assessment Act 1997 made by Schedule
1 to the Treasury Laws Amendment (2017 Measures No. 2) Act 2017
apply on and after 1 July 2017.