Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
36 Before Subdivision A of Division 1AA of Part III
Insert:
Subdivision AA - Application of this Division
24 Application of this Division
This Division (except Subdivision BA) does not apply to an assessment for the 1997-98 year of income or a later year of income.
Note: For the law applying to the 1997-98 year of income and later years of income, see Divisions 52, 53 and 55 of the Income Tax Assessment Act 1997.
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