Income Tax Assessment Act 1997

Pt 2-20 inserted by No 56 of 1997.

Div 65 inserted by No 91 of 1998.

S 65-20 repealed by No 58 of 2006 , s 3 and Sch 7 item 65, applicable to assessments for the 2006-07 income year and later income years. S 65-20 formerly read:

SECTION 65-20 WHICH TAX OFFSETS THIS DIVISION APPLIES TO  
65-20
This Division only applies to a *tax offset if it is stated to be subject to the tax offset carry forward rules.

Note:

The only tax offset that is subject to these rules is the landcare and water facility tax offset under the former Subdivision 388-A .

S 65-20 amended by No 77 of 2001 and inserted by No 91 of 1998.