Commonwealth Numbered Acts

INCOME TAX (ASSESSMENT AND RATES) AMENDMENT ACT 1981 No. 109 of 1981 - SECT 48

48. The amendments made by sections 32 and 33 and sections 35 to 46
(inclusive) apply to assessments in respect of income of the year of income
that commenced on 1 July 1980 and in respect of income of all subsequent years
of income.