Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 4 No double counting of amounts in ACA
Income Tax Assessment Act 1997
38 Transitional provision - choice where pre-commencement joining time
(1) This item applies if the joining time mentioned in paragraph 705-62(4)(a) of the Income Tax Assessment Act 1997 occurs before the day on which this item commences.
(2) Despite subsection 705-62(4) of the Income Tax Assessment Act 1997, the choice mentioned in that subsection must be made:
(a) on or before 30 June 2011; or
(b) within a further time allowed by the Commissioner.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
