Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 201 - Objects and application of Part 3-6  

SECTION 201-5  

201-5   Application of this Part  


Subject to the rules on the application of this Part set out in the Income Tax (Transitional Provisions) Act 1997 , this Part applies to events that occur on or after 1 July 2002.

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