Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 108.85

    Despite section   108 - 85 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the improvement threshold for the 1998 - 99 income year:

  (a)   before the beginning of that year; or

  (b)   within a reasonable time after the beginning of that year.

Table of Subdivisions

109 - A   Operative rules

Table of sections

109 - 5   General acquisition rules