INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
The provisions of the Income Tax Assessment Act 1936 listed in the table continue to apply to assessments for the 1997-98 income year and later income years (except in relation to an amount received as recoupment in the 1997-98 income year or a later income year).
Note:
The provisions in the table generally treat expenditure as not having been incurred to the extent that it has been recouped.
| Item | Provision | Description of expense provision relates to: |
| 1 | 73D | research and development activity expenditure |
| . | ||
| 2 | 82BE | environmental impact study expenditure |
| . | ||
| 2A | 122T | General mining and quarrying expenditure |
| . | ||
| 2B | 123A(2) and (3) | Expenditure on transporting minerals |
| . | ||
| 2C | 123BD(4) and (5) | Expenditure on transporting quarry materials |
| . | ||
| 2D | 124AQ | Petroleum mining expenditure |
| . | ||
| 3 | 124ZZN | horticultural plant establishment expenditure |
View history note
Hide history note20-5(2)
Sections 82BE and 124ZZN of the Income Tax Assessment Act 1936 do not apply to an assessment for the 1998-99 income year or a later income year. This has effect despite subsection (1).
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