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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 54.1

Application of Division 54 of the Income Tax Assessment Act 1997

             (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



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