Sections 242 - 20 and 242 - 90 of the Income Tax Assessment Act 1997 apply to an amount included in assessable income under former Subdivision 42 - F or 42 - G of the Income Tax Assessment Act 1997 and former subsection 59(2) of the Income Tax Assessment Act 1936 in the same way as they apply to an amount included in assessable income under section 40 - 285 of the Income Tax Assessment Act 1997 .
Table of Subdivisions
245 - A Application of Division 245 of the Income Tax Assessment Act 1997
Table of sections
245 - 5 Application and saving
245 - 10 Pre - 28 June 1996 arrangements etc.