TAXATION LAWS (MISCELLANEOUS PROVISIONS) ACT 1986 (REPEALED)
SECTION 8
APPLICATION OF AMENDMENT OF THE
TRUST RECOUPMENT TAX ASSESSMENT ACT 1985
8(1)
The amendment of section 6 of the Trust Recoupment Tax Assessment Act 1985 made by this Act applies to assessments in respect of secondary taxable amounts in relation to the year of income that commenced on 1 July 1986 and all subsequent years of income.
8(2)
In the application of sub-section 6(3) of the Trust Recoupment Tax Assessment Act 1985 in relation to the year of income that commenced on 1 July 1986, the reference in that sub-section to 2.04 shall be read as a reference to 1.75.
The amendment of section 6 of the Trust Recoupment Tax Assessment Act 1985 made by this Act applies to assessments in respect of secondary taxable amounts in relation to the year of income that commenced on 1 July 1986 and all subsequent years of income.
8(2)
In the application of sub-section 6(3) of the Trust Recoupment Tax Assessment Act 1985 in relation to the year of income that commenced on 1 July 1986, the reference in that sub-section to 2.04 shall be read as a reference to 1.75.
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