Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 43.110

    Subsection   43 - 75(3) of the Income Tax Assessment Act 1997 does not apply to capital works being a hotel building or an apartment building begun before 1   July 1997.

Table of sections

45 - 1   Application of Division   45 of the Income Tax Assessment Act 1997

45 - 3   Application of Division   45 to disposals between February 1999 and September 1999

45 - 40   Application of Division to plant formerly owned by exempt entities