Despite section 118-260 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the business exemption 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 sections
121-15 Retaining records under Division 121
121-25 Records for mergers between qualifying superannuation funds