Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 1 Collection and recovery of tax
Part 2 Consequential amendments
Income Tax Assessment Act 1997
29 Subsection 721-10(2) (table item 5)
Repeal the item, substitute:
|
3 |
section 5-5 of theIncome Tax Assessment Act 1997 (income tax, and other amounts treated in the same way as income tax under that section) |
the*financial year to which the income tax etc. relates |
|
5 |
section 197-70 of theIncome Tax Assessment Act 1997 (untainting tax) |
the*franking period of the*head company in which the*untainting tax became due and payable |