Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 118 - Exemptions  

Subdivision 118-C - Goodwill  

SECTION 118-260  

118-260   Business exemption threshold  
Despite section 118-260 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the business exemption 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.