Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 20.1

    Subdivision   20 - A of the Income Tax Assessment Act 1997 applies to an assessable recoupment received in the 1997 - 98 income year or a later income year of a loss or outgoing whenever incurred.

Table of sections

20 - 100   Application of Subdivision   20 - B of the Income Tax Assessment Act 1997

20 - 105   The cost of a car acquired in the 1996 - 97 income year or an earlier income year

20 - 110   The termination value of a car disposed of in the 1996 - 97 income year or an earlier income year

20 - 115   Reducing the assessable amount for the disposal of a car in the 1997 - 98 income year or later if there has been an earlier disposal of it