Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 775.150

  (1)   You may elect to have this section apply to you.

Note:   For the consequences of an election, see sections   775 - 160 and 775 - 165.

  (2)   An election must be in writing.

  (3)   An election must be made:

  (a)   within 60 days after the applicable commencement date; or

  (b)   within 30 days after the commencement of this subsection.

Note:   For applicable commencement date , see section   775 - 155.

  (4)   An election may not be revoked.