(1) Section BF 1(d) is repealed.
(2) In section BF 1, in the list of defined terms, “further FDP”
is omitted.
(3) Subsections (1) and (2) apply for the 2009–10 and later income years.
(3) Subsection (1) applies for—
(a) the 2009–10 and later income years, for persons having a balance date on or after 30 June; or
(b) the 2010–11 and later income years, for persons having a balance date before 30 June.