Document ID: chunk:federal_register_of_legislation:C2019A00015:clause:1_18
Version: federal_register_of_legislation:C2019A00015
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 7127–7788

18  Section 276‑25 (definition of starting income year)
Repeal the definition, substitute:
starting income year means:
 (a) unless paragraph (b) or (c) applies—the 2017‑18 income year; or
 (b) if the trustee of the trust has made a choice for the purposes of paragraph 1(1)(b) of Schedule 8 to the Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016—the first income year starting on or after 1 July 2015; or
 (c) if the trustee of the trust has made a choice for the purposes of subparagraph 276‑10(1)(e)(i) of the Income Tax Assessment Act 1997 in respect of the 2016‑17 income year—that income year.

Taxation Administration Act 1953