Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 311 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Div 311 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years.

Subdiv 311-E repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019.

Subdiv 311-E inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.

S 311-60 repealed by No 89 of 2013, s 3 and Sch 1 item 23, effective 2 July 2019. S 311-60 formerly read:

SECTION 311-60 Choices  
311-60(1)
A choice under this Division must be made:

(a) by the day the transferring entity ' s * income tax return is lodged for the transfer year for the entity; or

(b) within a further time allowed by the Commissioner.

311-60(2)
The way the transferring entity ' s * income tax return is prepared is sufficient evidence of the making of the choice.

S 311-60 inserted by No 89 of 2013, s 3 and Sch 1 item 1, applicable to income years that include 1 July 2013, and to later income years. See the note under Div 311 heading.