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Income Tax (Transitional Provisions) Act 1997

No. 40, 1997

Compilation No. 99

Compilation date: 1 July 2024

                Includes amendments: Act No. 52, 2024

Registered: 11 July 2024

About this compilation

This compilation

This is a compilation of the Income Tax (Transitional Provisions) Act 1997 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 1—Introduction and core provisions
Part 1‑1—Preliminary
Division 1—Preliminary
1‑1 Short title
1‑5 Commencement
1‑7 Administration of this Act
1‑10 Definitions and rules for interpreting this Act
Part 1‑3—Core Provisions
Division 4—How to work out the income tax payable on your taxable income
4‑1 Application of the Income Tax Assessment Act 1997
4‑11 Temporary budget repair levy
Division 5—How to work out when to pay your income tax
Subdivision 5‑A—How to work out when to pay your income tax
5‑5 Application of Division 5 of the Income Tax Assessment Act 1997
5‑7 References in tax sharing agreements to former section 204
5‑10 General interest charge liabilities under former subsection 204(3)
5‑15 Application of section 5‑15 of the Income Tax Assessment Act 1997
Division 6—Assessable income and exempt income
6‑2 Effect of this Division
6‑3 Assessable income for income years before 1997‑98
6‑20 Exempt income for income years before 1997‑98
Division 8—Deductions
8‑2 Effect of this Division
8‑3 Deductions for income