Income Tax Assessment Act 1997
View history note
Hide history noteThe determination, or a variation of the determination, has effect, or is taken to have had effect, on and from:
(a) the day specified in the notice as the day on which the determination or variation takes effect, or took effect; or
(b) if a day is not specified - the day on which the notice is given.
87-75(2)
The determination ceases to have effect at the end of the earliest day on which one or more of these occurs:
(a) one or more conditions to which the determination is subject are not met;
(b) the Commissioner revokes the determination;
(c) the period for which the determination has effect comes to an end.
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