Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 410.1

Application of section 51-43 of the Income Tax Assessment Act 1997

             (1)  A copyright collecting society to which section 51-43 of the Income Tax Assessment Act 1997 applies, may elect that, from 1 July 2004, the section apply to all ordinary income, and statutory income, collected or derived by the society on or after 1 July 2004.

             (2)  A society makes a valid election if:

                     (a)  the election is in writing; and

                     (b)  the election is given to the Commissioner within 28 days after the day on which this section commences.

Table of Subdivisions

415-B    Application of Subdivision 415-B of the Income Tax Assessment Act 1997

Table of sections

415-10      Application of Subdivision 415-B of the Income Tax Assessment Act 1997



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