Income Tax Assessment Act 1997

Subdiv 175-D (heading) substituted by No 147 of 2005.

S 175-95(1) substituted by No 58 of 2000.

Act No 58 of 2000, Sch 10, contains the following application provision:

17(4)
The amendments made by item 14 apply:

(a) so far as the amendments affect Subdivision 175-A of the Income Tax Assessment Act 1997 - where the loss year mentioned in that Subdivision is the 1996-97 income year or any later income year and the income year mentioned in that Subdivision is the 1997-98 income year or any later income year; and

(b) so far as the amendments affect Subdivision 175-B of the Income Tax Assessment Act 1997 - where the income year mentioned in that Subdivision is the 1997-98 income year or any later income year; and

(c) so far as the amendments affect Subdivision 175-CA of the Income Tax Assessment Act 1997 - where the earlier income year mentioned in that Subdivision is the 1996-97 income year or any later income year and the income year mentioned in that Subdivision is the 1998-99 income year or any later income year; and

(d) so far as the amendments affect Subdivision 175-CB of the Income Tax Assessment Act 1997 - where the income year mentioned in that Subdivision is the 1998-99 income year or any later income year; and

(e) so far as the amendments affect Subdivision 175-C of the Income Tax Assessment Act 1997 - where the debt mentioned in that Subdivision was incurred in the 1996-97 income year or any later income year and the income year mentioned in that Subdivision is the 1998-99 income year or any later income year.

S 175-95 renumbered by No 46 of 1998.