Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 118.260

Business exemption threshold

                   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



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