New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 7 Consolidation: application and transitional asset cost provisions
Income Tax (Transitional Provisions) Act 1997
1 Section 700-1
Repeal the section, substitute:
700-1 Application of Part 3-90 of Income Tax Assessment Act 1997
Part 3-90 of theIncome Tax Assessment Act 1997,as inserted by theNew Business Tax System (Consolidation) Bill (No. 1) 2002 and amended by theNew Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002, applies on and after 1 July 2002.
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