Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 392.25

    Division   392 of the Income Tax Assessment Act 1997 does not apply to your assessment for the 1998 - 99 income year or a later income year if you made an election under section   158A (Election that Division not apply) of the Income Tax Assessment Act 1936 relating to an income year before the 1998 - 99 income year.

Table of Subdivisions

393 - A   Tax consequences of farm management deposits

393 - B   Meaning of farm management deposit and owner

Table of sections

393 - 1   Application of Division   393 of the Income Tax Assessment Act 1997

393 - 5   Unrecouped FMD deduction

393 - 10   Unrecouped FMD deduction for deposits made as a result of section   25B of the Loan (Income Equalization Deposits) Act 1976

393 - 27   Trustee may choose that a beneficiary is a chosen beneficiary of the trust

393 - 30   Unclaimed moneys