Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 61.575

    Subdivision   61 - L (Tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 applies to assessments for the 2005 - 06 income year and later income years.

Table of sections

70 - 1   Application of Division   70 of the Income Tax Assessment Act 1997

70 - 10   Accounting for your disposal of items that stop being trading stock because of the change of definition

70 - 20   Application of section   70 - 20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1   July 1997

70 - 55   Cost of live stock acquired by natural increase

70 - 70   Valuing interests in FIFs on hand at the start of 1991 - 92

70 - 90   Application of sections   70 - 90 and 70 - 95 of the Income Tax Assessment Act 1997 to disposals of trading stock outside the ordinary course of business

70 - 100   Application of section   70 - 100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business

70 - 105   Application of section   70 - 105 of the Income Tax Assessment Act 1997 to deaths on or after 1   July 1997

70 - 115   Application of section   70 - 115 of the Income Tax Assessment Act 1997 to insurance and indemnity payments in 1997 - 98 and later income years