Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 6.20

    For the 1996 - 97 income year or an earlier income year, exempt income means income which is exempt from tax and includes income which is not assessable income.

Table of sections

8 - 2   Effect of this Division

8 - 3   Deductions for income years before 1997 - 98

8 - 10   No double deductions for income year before 1997 - 98 and income year after 1996 - 97