Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The amendment of the Income Tax (Rates) Act 1982 effected by the Schedule applies in relation to the year of income commencing on 1 July 1986, and all subsequent years of income.
(2) The Income Tax (Rates) Act 1982 applies in relation to the year of income and commenced on 1 July 1985 as if the amendment referred to in subsection ( 1) of this section had not been made but, in the definition of prescribed non - resident in sub section 3(1), the following sub paragraphs were inserted after subparagraph ( b ) (iv):
" (iva) the Veterans ' Entitlements Act 1986 ;
(ivb) sub section 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; " .