s 392-25
In forceTransitional provision—election under section 158A of the Income Tax Assessment Act 1936
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 392Long‑term averaging of primary producers’ tax liability
392-25 Transitional provision—election under section 158A of the Income Tax Assessment Act 1936
Division 392 of the Income Tax Assessment Act 1997 does not apply to your assessment for the 1998‑99 income year or a later income year if you made an election under section 158A (Election that Division not apply) of the Income Tax Assessment Act 1936 relating to an income year before the 1998‑99 income year.
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