Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 55 - Payments that are not exempt from income tax  

SECTION 55-1  

55-1   Application of Division 55 of the Income Tax Assessment Act 1997  

Division 55 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.