Income Tax (Transitional Provisions) Act 1997

Part 3-6 inserted by No 48 of 2002.

Div 214 inserted by No 16 of 2003.

S 214-95 repealed by No 2 of 2015, s 3 and Sch 2 item 34, effective 1 July 2015. S 214-95 formerly read:

SECTION 214-95 Evidence  
214-95
Section 177 of the Income Tax Assessment Act 1936 applies as if:

(a) a reference in that section to a return included a reference to a franking return under this Division; and

(b) a reference in that section to an assessment or a notice of assessment included a reference to a franking assessment or a notice of a franking assessment (as required) under this Division.

S 214-95 inserted by No 16 of 2003.