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

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

97   Subsection 82KZBE(1)

Add at the end:

Note: For the law applying to the 1997-98 year of income and later years of income, see Divisions 28 and 900 of the Income Tax Assessment Act 1997.