Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1974 No. 26 of 1974 - SECT 21

21. (1) Subject to sub-sections (2) and (3), the amendments made by sections
4, 6 and 7 apply to assessments in respect of the year of income that
commenced on 1 July 1972, and in respect of income of all subsequent years of
income.

(2) Subject to sub-section (3), the amendments made by sections 4 and 6 apply,
and shall be deemed to have applied, to allowances paid, given or granted to
or in respect of a member of the Defence Force in respect of any day
subsequent to, and to the value of rations and quarters supplied to a member
of the Defence Force on any day subsequent to-

   (a)  in the case of a member of the Naval or Military Forces-
8 February 1973; or

   (b)  in the case of a member of the Air Force-7 February 1973.

(3) The amendment made by paragraph 4 (a) applies, and shall be deemed to have
applied, to exchange allowances paid after 30 June 1973.
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