Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (49 of 2019)

Schedule 4   Miscellaneous amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Income Tax Assessment Act 1997

87   Subsection 995-1(1) (definition of base year)

Repeal the definition, substitute:

base year , in relation to an income year, has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953.