s 35-20
In forceApplication of Commissioner’s decisions
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 35Deferral of losses from non‑commercial business activities
35-20 Application of Commissioner’s decisions
A decision of the Commissioner made under section 35‑55 of the Income Tax Assessment Act 1997:
(a)
before the commencement of Schedule 2 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009; and
(b)
for one or more income years;
continues to have effect, after that commencement, for those income years despite the amendments made by that Schedule.
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