Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 118.260

    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