Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 14   Gains and losses

Part 1   Income Tax Assessment Act 1936 (revenue losses)

17   Application

(1) The amendments made by this Part apply to the 1996-97 year of income.

(2) However, the amendments made by items 5 to 15 have effect only in respect of acts, omissions or events happening after 26 March 1997.