Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 20 - Items included to reverse the effect of past deductions  

Subdivision 20-B - Disposal of a car for which lease payments have been deducted  

SECTION 20-100  

20-100   Application of Subdivision 20-B of the Income Tax Assessment Act 1997  

Subdivision 20-B of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.