Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

5   Horticultural plants (new Subdivision 387-C)

1   Amendment of the Income Tax (Transitional Provisions) Act 1997

1   At the end of section 20-5

Add:

(2) Sections 82BE and 124ZZN of the Income Tax Assessment Act 1936 do not apply to an assessment for the 1998-99 income year or a later income year. This has effect despite subsection (1).