Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-I repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.

Subdivision 61-I inserted by No 32 of 2002.

S 61-400 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-400 formerly read:

SECTION 61-400 Transferee is entitled to tax offset  
61-400
If an entitlement to a *tax offset is transferred under section 61-385, the transferee is entitled to the offset for the income year.

S 61-400 inserted by No 32 of 2002.