Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Despite section 108-85 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the improvement threshold for the 1998-99 income year:
(a) before the beginning of that year; or
(b) within a reasonable time after the beginning of that year.
Division 108
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CGT assets
Subdivision 108-D
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Separate CGT assets
SECTION 108-85
108-85
Improvement threshold
Despite section 108-85 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the improvement threshold for the 1998-99 income year:
(a) before the beginning of that year; or
(b) within a reasonable time after the beginning of that year.
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