Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 87.75

  (1)   The determination, or a variation of the determination, has effect, or is taken to have had effect, on and from:

  (a)   the day specified in the notice as the day on which the determination or variation takes effect, or took effect; or

  (b)   if a day is not specified--the day on which the notice is given.

  (2)   The determination ceases to have effect at the end of the earliest day on which one or more of these occurs:

  (a)   one or more conditions to which the determination is subject are not met;

  (b)   the Commissioner revokes the determination;

  (c)   the period for which the determination has effect comes to an end.