Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 54.1

  (1)   Division   54 of the Income Tax Assessment Act 1997 applies to assessments for the 2001 - 2002 income year and later income years.

  (2)   However, the Division does not apply unless the date of the settlement or order is 26   September 2001 or a later date.

Table of sections

55 - 1   Application of Division   55 of the Income Tax Assessment Act 1997