New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 1 Disposal of leases and leased plant
Income Tax (Transitional Provisions) Act 1997
18 Application of amendments
The amendments made by this Schedule apply to assessments for the income year in which 22 February 1999 occurs and later income years.