Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 614

                   This Division applies to a taxpayer who:

                     (a)  had an interest or interests in a FIF at the end of a year of income ending on or after 1 January 1993; or

                     (b)  had an interest in a FLP at any time during a year of income ending on or after that date.