Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 10 Depreciation
Income Tax Assessment Act 1936
4 Saving
Section 61A of the Income Tax Assessment Act 1936 does not apply to a transition taxpayer referred to in that section to the extent (if any) that, under a private ruling made before 14 May 1997 under Part IVAA of the Taxation Administration Act 1953, the Commissioner of Taxation has ruled that the Income Tax Assessment Act 1936 applies to the transition taxpayer in a different way from the way in which it would apply under that section.
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