s 15-1
In forceGeneral application provision
Chapter 2Liability rules of general application
Part 2-1Assessable income
Division 15Some items of assessable income
15-1 General application provision
(1)
Division 15 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years.
(2)
However, the sections of that Act listed in the table apply in accordance with the corresponding sections of this Act.
Application provisions for specific sections | ||
|---|---|---|
| This section of the Income Tax Assessment Act 1997 ... | Applies as described in this section of this Act ... |
1 | 15‑10 | 15‑10 |
2 | 15‑15 | 15‑15 |
3 | 15‑20 | 15‑20 |
4 | 15‑30 | 15‑30 |
5 | 15‑35 | 15‑35 |
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