Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_100
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 100
Character Range: 773970–774518

100  Subsection 26AB(1A) (note)
Repeal the Note, substitute:

Note: The Income Tax Assessment Act 1997 does not contain a rewritten version of this section.

 For the 1998‑99 year of income and later years of income, Parts 3‑1 and 3‑3 (about CGT) deal with the income tax treatment of premiums for:

                  * granting leases; and

                  * assigning leases granted on or after 20 September 1985.

 For the 1997‑98 year of income, Part IIIA of this Act (about CGT) deals with the income tax treatment of such premiums.