New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 9 Consolidation: application provision and transitional provisions about trading stock and internally-generated assets
Income Tax (Transitional Provisions) Act 1997
1 Section 700-1
Repeal the section, substitute:
700-1 Application of Part 3-90 of Income Tax Assessment Act 1997
Part 3-90 of theIncome Tax Assessment Act 1997,as inserted by theNew Business Tax System (Consolidation) Act (No. 1) 2002 and amended by theNew Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 and theNew Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002, applies on and after 1 July 2002.
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