Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 14 Gains and losses
Part 1 Income Tax Assessment Act 1936 (revenue losses)
17 Application
(1) The amendments made by this Part apply to the 1996-97 year of income.
(2) However, the amendments made by items 5 to 15 have effect only in respect of acts, omissions or events happening after 26 March 1997.
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