Tax Law Improvement Act 1997 (121 of 1997)

Schedule 3   Exempt income

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

56   Application of amendment of subsection 159ZR(1) (paragraph (e) of the definition of eligible income)

The amendment made by item 55 applies for the purpose of determining whether a lump sum payment is eligible income in the 1997-98 income year or a later income year.