Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
8 Above-average special professional income (new Division 405)
2 Consequential amendment of the Income Tax Assessment Act 1936
9 Application of amendments made by items 4 to 8
The amendments made by items 4 to 8 apply for the purposes of working out amounts of provisional tax payable for the 1999-2000 year of income and later years of income.