Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

8   Section 19

Add at the end:

(2) This section does not apply to the 1997-98 year of income or a later year of income.

Note: Subsections 6-5(4) and 6-10(3) of the Income Tax Assessment Act 1997 treat an entity as having received an amount if the amount has been applied or dealt with on the entity’s behalf in the 1997-98 year of income or later years of income.