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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 35.20

Application of Commissioner's decisions

                   A decision of the Commissioner made under section 35-55 of the Income Tax Assessment Act 1997 :

                     (a)  before the commencement of Schedule 2 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 ; and

                     (b)  for one or more income years;

continues to have effect, after that commencement, for those income years despite the amendments made by that Schedule.

Table of sections

36-100      Tax losses for the 1997-98 and later income years

36-105      Tax losses for 1989-90 to 1996-97 income years

36-110      Tax losses for 1957-58 to 1988-89 income years



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