Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 15 - Some items of assessable income  

SECTION 15-1   General application provision  

15-1(1)    
Division 15 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.

15-1(2)    
However, the sections of that Act listed in the table apply in accordance with the corresponding sections of this Act.

Application provisions for specific sections
Item	This section of the Income Tax Assessment Act 1997 …	Applies as described in this section of this Act …
1	15-10	15-10
.
2	15-15	15-15
.
3	15-20	15-20
.
4	15-30	15-30
.
5	15-35	15-35