Tax Law Improvement Act 1997 (121 of 1997)
Schedule 4 Deductions
Part 1 Amendment of the Income Tax (Transitional Provisions) Act 1997
4 After Division 28
Insert:
Division 34 - Non-compulsory uniforms
Table of sections
34-1 Application of Division 34 of the Income Tax Assessment Act 1997
34-5 Things done under section 51AL of the Income Tax Assessment Act 1936
34-1 Application of Division 34 of the Income Tax Assessment Act 1997
Division 34 (Non-compulsory uniforms) of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.
34-5 Things done under section 51AL of the Income Tax Assessment Act 1936
(1) From 1 July 1997, anything done under or in connection with a provision of section 51AL of the Income Tax Assessment Act 1936 has effect as if it had been done under or in connection with the corresponding provision of Division 34 of the Income Tax Assessment Act 1997.
(2) From 1 July 1997, a thing described in column 2 of an item in the table (as that thing existed at the end of 30 June 1997) has effect as if it were the thing described in column 3 of that item.
Column 2 refers to provisions of the Income Tax Assessment Act 1936. Column 3 refers to provisions of the Income Tax Assessment Act 1997.
|
As from 1 July 1997 |
||
|
Item |
This: |
has effect as if it were this: |
|
1 |
The Register of Approved Occupational Clothing that subsection 51AL(5) requires the Industry Secretary to keep |
The Register of Approved Occupational Clothing that section 34-45 requires the Industry Secretary to keep |
|
2 |
Approved occupational clothing guidelines in force under subsection 51AL(7) |
Approved occupational clothing guidelines made under section 34-55 |
|
3 |
A delegation by the Industry Secretary under subsection 51AL(23) |
A delegation by the Industry Secretary under section 34-65 |
(3) Subsection (2) does not limit the generality of subsection (1).
[The next Division is Division 36.]
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