Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 43.100

    Division   43 of the Income Tax Assessment Act 1997 applies to quasi - ownership rights over land granted in respect of:

  (a)   capital works being a hotel building or an apartment building begun after 30   June 1997; and

  (b)   other capital works begun after 26   February 1992.