INCOME TAX ASSESSMENT ACT 1997 - SECT 775.155 Applicable commencement date

INCOME TAX ASSESSMENT ACT 1997 - SECT 775.155

    For the purposes of this Division, your applicable commencement date is:

  (a)   the first day of the 2003 - 04 income year; or

  (b)   if that day is earlier than 1   July 2003--the first day of the 2004 - 05 income year.