Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 43.110

                   Subsection 43-75(3) of the Income Tax Assessment Act 1997 does not apply to capital works being a hotel building or an apartment building begun before 1 July 1997.

Table of sections

45-1          Application of Division 45 of the Income Tax Assessment Act 1997

45-3          Application of Division 45 to disposals between February 1999 and September 1999

45-40        Application of Division to plant formerly owned by exempt entities