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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 392.25

Transitional provision--election under section 158A of the Income Tax Assessment Act 1936

                   Division 392 of the Income Tax Assessment Act 1997 does not apply to your assessment for the 1998-99 income year or a later income year if you made an election under section 158A (Election that Division not apply) of the Income Tax Assessment Act 1936 relating to an income year before the 1998-99 income year.

Table of Subdivisions

393-A   Tax consequences of farm management deposits

393-B    Meaning of farm management deposit and owner

Table of sections

393-1        Application of Division 393 of the Income Tax Assessment Act 1997

393-5        Unrecouped FMD deduction

393-10      Unrecouped FMD deduction for deposits made as a result of section 25B of the Loan (Income Equalization Deposits) Act 1976

393-27      Trustee may choose that a beneficiary is a chosen beneficiary of the trust

393-30      Unclaimed moneys



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