Income Tax (Transitional Provisions) Act 1997
CHAPTER 6
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THE DICTIONARY
PART 6-1
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CONCEPTS AND TOPICS
Division 960
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General
Subdivision 960-M
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Indexation
SECTION 960-262
Application of Subdivision 960-M of the
Income Tax Assessment Act 1997
960-262(1)
Subdivision 960-M of the Income Tax Assessment Act 1997 (about indexation) applies to assessments for the 1998-99 income year and later income years (except so far as it affects the car depreciation limit).
960-262(2)
For the car depreciation limit (see section 42-80 of the Income Tax Assessment Act 1997 ), that Subdivision applies to the 1998-99 financial year and later financial years.
View history note
Hide history noteSubdivision 960-M of the Income Tax Assessment Act 1997 (about indexation) applies to assessments for the 1998-99 income year and later income years (except so far as it affects the car depreciation limit).
960-262(2)
For the car depreciation limit (see section 42-80 of the Income Tax Assessment Act 1997 ), that Subdivision applies to the 1998-99 financial year and later financial years.
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