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

Schedule 3   Amendments of other Acts

Parliamentary Contributory Superannuation Act 1948

109   Subsection 21B(1) (definition of year of income)

Repeal the definition, substitute:

year of income means:

(a) a year of income (within the meaning of the Income Tax Assessment Act 1936); or

(b) an income year (within the meaning of the Income Tax Assessment Act 1997);

as appropriate.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).