Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 108.85

                   Despite section 108- 85 of the Income Tax Assessment Act 1997 , the Commissioner is entitled to publish the improvement threshold for the 1998-99 income year:

                     (a)  before the beginning of that year; or

                     (b)  within a reasonable time after the beginning of that year.

Table of Subdivisions

Table of sections