Income Tax (Transitional Provisions) Act 1997

Pt 3-3 inserted by No 46 of 1998.

Div 130 inserted by No 46 of 1998.

Subdiv 130-D repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

Subdiv 130-D inserted by No 46 of 1998.

S 130-120 repealed by No 133 of 2009, s 3 and Sch 1 item 77, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 130-120 formerly read:

SECTION 130-120 Amendment of assessments  
130-120
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment at any time for the purpose of giving effect to this Subdivision.