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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 242.20

Balancing adjustments

    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.



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