Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (49 of 2019)
Schedule 4 Miscellaneous amendments
Part 2 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent
Income Tax Assessment Act 1997
87 Subsection 995-1(1) (definition of base year)
Repeal the definition, substitute:
base year , in relation to an income year, has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953.
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