INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XII - DROUGHT INVESTMENT ALLOWANCE  

Division 7 - Transitional  

SECTION 671  

671   MODIFICATION OF DATE IN SECTION 647  
If:

(a) Division 3 applies to the deduction; and

(b) the agreement for the lease concerned was entered into after 23 March 1995 and before the commencement of this Part;

subsection 647(1) , instead of referring to the 8th day after the end of the month in which the agreement for the lease is entered into, refers to the 8th day after the end of the month in which this Part commences.