Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 815.1

  (1)   Subdivision   815 - A of the Income Tax Assessment Act 1997 applies to income years starting on or after 1   July 2004.

  (2)   However, Subdivision   815 - A does not apply to an income year to which Subdivisions   815 - B and 815 - C of that Act apply.

Note:   For the income years to which Subdivisions   815 - B and 815 - C apply, see section   815 - 15 of this Act.