Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 61 inserted by No 56 of 1997.

Subdiv 61-IA repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019.

Subdiv 61-IA inserted by No 160 of 2005.

S 61-497 repealed by No 49 of 2019, s 3 and Sch 4 item 76, effective 1 July 2019. S 61-497 formerly read:

SECTION 61-497 Form of transfer  
61-497(1)
A transfer has effect only if you have applied for it in the *approved form.

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History

S 61-497(1) amended by No 58 of 2006 , s 3 and Sch 7 item 63, by substituting " you have applied for it " for " it is " , applicable to assessments for the 2006-07 income year and later income years.

61-497(2)
The *approved form must require the inclusion of:

(a) your *tax file number; and

(b) the tax file number of the transferee; and

(c) the transferee ' s signed consent to:

(i) the transfer; and

(ii) the disclosure of his or her tax file number in the form.

61-497(3)
Subsection (2) does not limit what may be required by the *approved form.

S 61-497 inserted by No 160 of 2005.