Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 295.610

    Subdivisions   295 - I ( no - TFN contributions) and 295 - J (Tax offset for no - TFN contributions income (TFN quoted within 4 years)) of the Income Tax Assessment Act 1997 apply to an entity whose 2006 - 2007 income year ends on a day (the end day ) after 1   July 2007 as if:

  (a)   the period starting on 1   July 2007 and ending on the end day were part of the entity's 2007 - 2008 income year; and

  (b)   the entity's no - TFN contributions income for the entity's 2007 - 2008 income year included contributions made during that period that would have been income of that kind for the entity's 2007 - 2008 income year if the contributions concerned had been made in the entity's 2007 - 2008 income year.

Table of sections

301 - 5   Extended application to certain foreign superannuation funds

301 - 85   Extended meaning of disability superannuation benefit for superannuation income stream

301 - 90   Application of Subdivision   301 - F of the Income Tax Assessment Act 1997

301 - 95   Amendment of assessments to give effect to Subdivision   301 - F of the Income Tax Assessment Act 1997 etc.

301 - 100   Amendment of assessments--transitional rule for permanent incapacity benefits, etc.

301 - 105   Transitional rules for Schedule   9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023