INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Subsection 23C(1) does not apply to income derived after 31 December 1990.
159GZZI(2) [Reference to last day of year of income]For the purposes of applying subsection 23C(1) in accordance with subsection (1) of this section to income derived during the year of income in which 31 December 1990 occurs, the reference in that subsection to the last day of the year of income shall be taken to be a reference to 31 December 1990.
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