Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 420.1

    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