Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 61.575

                   Subdivision 61-L (Tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 applies to assessments for the 2005-06 income year and later income years.

Table of sections

70-1          Application of Division 70 of the Income Tax Assessment Act 1997

70-10        Accounting for your disposal of items that stop being trading stock because of the change of definition

70-20        Application of section 70-20 of the Income Tax Assessment Act 1997 to trading stock bought on or after 1 July 1997

70-55        Cost of live stock acquired by natural increase

70-70        Valuing interests in FIFs on hand at the start of 1991-92

70-90        Application of sections 70-90 and 70- 95 of the Income Tax Assessment Act 1997 to disposals of trading stock outside the ordinary course of business

70-100      Application of section 70-100 of the Income Tax Assessment Act 1997 to disposals of trading stock outside ordinary course of business

70-105      Application of section 70- 105 of the Income Tax Assessment Act 1997 to deaths on or after 1 July 1997

70-115      Application of section 70- 115 of the Income Tax Assessment Act 1997 to insurance and indemnity payments in 1997-98 and later income years