s 4-1
In forceApplication of the Income Tax Assessment Act 1997
Chapter 1Introduction and core provisions
Part 1-3Core Provisions
Division 4How to work out the income tax payable on your taxable income
4-1 Application of the Income Tax Assessment Act 1997
The Income Tax Assessment Act 1997, as originally enacted, applies to assessments for the 1997‑98 income year and later income years.
Note:
For the application of amendments of that Act (including new provisions inserted in it), see the Acts making the amendments.
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