Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
5 Horticultural plants (new Subdivision 387-C)
1 Amendment of the Income Tax (Transitional Provisions) Act 1997
1 At the end of section 20-5
Add:
(2) Sections 82BE and 124ZZN of the Income Tax Assessment Act 1936 do not apply to an assessment for the 1998-99 income year or a later income year. This has effect despite subsection (1).
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