Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 420.1

Application of Division 420 of the Income Tax Assessment Act 1997

                   Division 420 of the Income Tax Assessment Act 1997 does not apply to a registered emissions unit held by you unless you became the holder of the unit after the commencement of that Division.

Table of Subdivisions

615-A   Modifications for roll-overs between the 2011 and 2012 Budget times

Table of sections

615-5        Roll-overs between the 2011 and 2012 Budget times

615-10      Modifications--when additional consequences can apply

615-15      Modifications--trading stock

615-20      Modifications--revenue assets



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