Commonwealth Numbered Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

TABLE OF PROVISIONS

           Long Title

   1.1.    Short title  
   1.5.    Commencement  
   1.10.   Expressions mean the same as in the Income Tax Assessment Act 1997  
   4.1.    Application of the Income Tax Assessment Act 1997  
   6.2.    Effect of this Division  
   6.3.    Assessable income for income years before 1997-98  
   6.20.   Exempt income for income years before 1997-98  
   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  
   28.100. Log books  
   36.100. Tax losses for the 1997-98 and later income years  
   36.105. Tax losses for 1989-90 to 1996-97 income years  
   36.110. Tax losses for 1957-58 to 1988-89 income years  
   43.100. Application of Division 43 to quasi-ownership rights over land  
   43.105. Application of subsections 43-50(1) and (2) to hotel buildings and apartment buildings  
   330.1.  Converting pre-19 July 1982 general mining and petroleum expenditure into allowable capital expenditure under the new law  
   330.5.  Converting post-19 July 1982 general mining and petroleum expenditure, and post-15 August 1989 quarrying expenditure, into allowable capital expenditure under the new law  
   330.10. Converting old excess pre-1 July 1974 general mining exploration or prospecting deductions into allowable capital expenditure under the new law  
   330.15. Reducing your unrecouped expenditure in the year you derive exempt income from the sale of rights to mine  
   330.20. Reducing your unrecouped expenditure in a year later than the year you derive exempt income from the sale of rights to mine  
   330.25. Old general mining and petroleum expenditure on plant cannot be transferred under the new law  
   330.30. Converting old excess 1 July 1974 to 21 August 1984 general mining exploration or prospecting deductions into excess deductions under the new law  
   330.35. Converting old excess pre-17 August 1976 petroleum exploration or prospecting deductions into excess deductions under the new law  
   330.40. Converting old excess post-21 August 1984 general mining, post-15 August 1989 quarrying and post-17 August 1976 petroleum, exploration or prospecting deductions into excess deductions under the new law  
   330.45. Converting old excess general mining, quarrying and petroleum deductions into excess deductions under the new law  
   330.50. Preserving the old election rules for post-1 July 1985 general mining, quarrying and petroleum expenditure  
   330.55. No right to elect that your deductions be unlimited for pre-1 July 1985 general mining and petroleum expenditure  
   330.60. Converting old transport expenditure into transport capital expenditure under the new law  
   330.65. How the balancing adjustment is affected if there has only been old roll-over relief  
   330.70. What the corresponding previous law is  
   330.72. What the old excess deduction provisions are  
   330.75. Modifying Common rule 1 so that it may apply to a disposal of property under the new law  
   375.100.Film component of tax loss for 1997-98 or later income year  
   375.105.Film component of tax loss for 1989-90 to 1996-97 income years  
   375.110.Film loss for 1989-90 or later income year  
            
           (Assented to 17 April 1997)