INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
CCH Note:
Below is material repealed as inoperative in s 20-1 by No 101 of 2006.
That Subdivision also applies to an amount by which you are taken because of paragraph 70A(5) (b) of the Income Tax Assessment Act 1936 to be recouped in the 1997-98 income year.
Note:
Paragraph 70A(5) (b) of the Income Tax Assessment Act 1936 carries forward to the next income year a recoupment of mains electricity connection expenditure that is not assessable in the current year.
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