Income Tax (Transitional Provisions) Act 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 5 - How to work out when to pay your income tax  

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History

Div 5 inserted by No 79 of 2010 , s 3 and Sch 1 item 54, effective 1 July 2010.

Subdivision 5-A - How to work out when to pay your income tax  

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Subdiv 5-A inserted by No 79 of 2010 , s 3 and Sch 1 item 54, effective 1 July 2010.

SECTION 5-5  

5-5   Application of Division 5 of the Income Tax Assessment Act 1997  

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Subject to section 5-15 of this Act, Division 5 of the Income Tax Assessment Act 1997 , as originally enacted, applies in relation to income tax or shortfall interest charge you must pay for:

(a) the 2010-11 financial year; or

(b) a later financial year.

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History

S 5-5 amended by No 51 of 2011, s 3 and Sch 2 item 1, by inserting " Subject to section 5-15 of this Act, " before " Division 5 " , effective 1 July 2010.

S 5-5 inserted by No 79 of 2010 , s 3 and Sch 1 item 54, effective 1 July 2010.

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