Income Tax Assessment Act 1997

Pt 2-15 (heading) substituted by No 66 of 2003.

Pt 2-15 inserted by No 121 of 1997.

Div 52 inserted by No 121 of 1997.

Subdiv 52-D repealed by No 105 of 2013, s 3 and Sch 2 item 23, effective 1 July 2013. No 105 of 2013, s 3 and Sch 2 item 28(3) contains the following saving provision:

(3)
Despite the amendments made by items 23, 25 and 26, Subdivision 52-D and section 61-210 of the Income Tax Assessment Act 1997 (as in force immediately before the commencement of those items) continue to apply on and after that commencement in relation to payments made under Division 26 of the Private Health Insurance Act 2007 before, on or after that commencement.

Subdiv 52-D heading substituted by No 128 of 1998.

S 52-120 inserted by No 196 of 1997.