Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 108 - CGT assets  

Subdivision 108-D - Separate CGT assets  

SECTION 108-85  

108-85   Improvement threshold  
Despite section 108-85 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the improvement threshold for the 1998-99 income year:

(a) before the beginning of that year; or

(b) within a reasonable time after the beginning of that year.