Commonwealth of Australia Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 402.780

Guidelines

             (1)  The * Water Minister must, by legislative instrument, make guidelines about issuing and revoking certificates under this Subdivision.

             (2)  Despite subsection 14(2) of the Legislative Instruments Act 2003 , the guidelines may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument or other writing as in force or existing from time to time if:

                     (a)  the instrument or other writing is issued by the * Water Minister or by the * Water Department; and

                     (b)  the instrument or other writing, as in force or existing from time to time, is publicly available.

             (3)  A legislative instrument made under subsection (1) does not take effect before the end of the period in which it could be disallowed in either House of the Parliament.


 

Table of Subdivisions

             Guide to Division 405

405-A   Above-average special professional income

405-B    Assessable professional income

405-C    Taxable professional income and average taxable professional income

Guide to Division 405



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback