Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 6 Treatment of payments made under firearms surrender arrangements
Part 2 Amendment of the Income Tax Assessment Act 1997
13 Application
The amendments made by this Part apply in respect of years of income in which proceeds are derived as a result of firearms surrender arrangements.
Note: Firearms surrender arrangements has the meaning given by subsection 6(1) of theIncome Tax Assessment Act 1936.
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