INCOME TAX (CONSEQUENTIAL AMENDMENTS) ACT 1997 No. 39 of 1997

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INCOME TAX (CONSEQUENTIAL AMENDMENTS) ACT 1997 No. 39 of 1997 - SCHEDULE 3

Schedule 3-Amendments of other Acts
Administrative Decisions (Judicial Review) Act 1977 1 Paragraph 3(e) of
Schedule 1
Under " Income Tax Assessment Act 1936", insert " Income Tax  Assessment Act
1997 ". AUSSAT Repeal Act 1991 2 After subsection 8(2)
Insert:

(2A) AUSSAT cannot deduct from its assessable income for the 1997-98 income
year or a later income year, a tax loss (or a part of a tax loss) incurred in
an income year ending at or before the transition.

(2B) This section has effect despite anything in the Income Tax  Assessment
Act 1997 , in particular, Division 36 of that Act. 3 Subsection 8(3)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Australian Industry Development Corporation Act 1970 4 Section 29A
(definition of income tax)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 5 Paragraph 29Z(3)(d)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". 6 Section 29ZA
After "that Act)", insert "and the Income Tax Assessment Act 1997". 7
Subsection 29ZB(1)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 (as appropriate)". 8 Subsection 29ZB(1)
Omit "that Act", substitute "either of those Acts". 9 Subsection 29ZB(2)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 10 Subsection 29ZB(2)
Omit "that Act", substitute "either of those Acts". 11 Subsection 29ZB(3)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 (as appropriate)". Bank Integration Act 1991 12 Subsection 21(3)
(paragraph (a) of the definition of tax)
Repeal the paragraph, substitute:

   (a)  any tax assessed under the Income Tax Assessment Act 1936 or the
        Income Tax Assessment Act 1997; or 13 Paragraphs 22(2)(a) and (b)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". Note: The heading to section 22 is replaced by the
heading "Application of the Income Tax Assessment Acts". 14 Subsections 22(3)
and (4)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". 15 Paragraph 22(4)(c)
Before "losses", insert "tax". 16 Paragraph 22(4)(c)
Omit "section 46 of that Act", substitute "section 46 of the Income  Tax
Assessment Act 1936 ". 17 Subsection 22(7)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". Bounty and Capitalisation Grants (Textile Yarns) Act
1981 18 Paragraph 3(3)(h)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 , as appropriate". Child Support (Assessment) Act 1989 19 Section 5
(definition of year of income)
Repeal the definition, substitute: year of income, in relation to a person,
means:

   (a)  a year of income (within the meaning of the Income Tax  Assessment Act
        1936 ); or

   (b)  an income year (within the meaning of the Income Tax Assessment  Act
        1997 ). 20 Sections 38, 45 and 55
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 21 Subsection 56(1)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 22 Subsection 56(1)
Omit "that Act", substitute "either of those Acts". 23 Subsection 56(2)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 24 Subsection 56(2)
Omit "that Act", substitute "either of those Acts". 25 Subsection 56(3)
After "that Act" (first occurring), insert "or the Income Tax  Assessment Act
1997 ". 26 Subsection 56(3)
Omit "that Act" (second and third occurring), substitute "either of those
Acts". 27 Paragraph 56(4)(b)
After "that Act", insert "or the Income Tax Assessment Act 1997". 28 Paragraph
56(5)(a)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 29 Paragraph 56(5)(a)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 30
Subsection 57(1)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 31 Subsection 57(1)
Omit "that Act" (wherever occurring), substitute "either of those Acts". 32
Paragraph 57(2)(a)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 33 Paragraph 57(2)(a)
Omit "that Act", substitute "either of those Acts". 34 Subsection 57(3)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 35 Subsection 57(3)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 36 Paragraph
57(3)(a)
Omit "that Act" (wherever occurring), substitute "either of those Acts". 37
Subsection 57(4)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 38 Subsection 57(4)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 39 Paragraph
57(4)(a)
Omit "that Act" (wherever occurring), substitute "the Income Tax  Assessment
Act 1936 or the Income Tax Assessment Act 1997". 40 Subsection 57(5)
Omit "that Act", substitute "the Income Tax Assessment Act 1936 or the
Income Tax Assessment Act 1997". 41 Paragraph 57(8)(b)
Omit "that Act", substitute "the Income Tax Assessment Act 1936 or the
Income Tax Assessment Act 1997". 42 Paragraph 57(9)(a)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 43 Paragraph 57(9)(a)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 44
Paragraphs 58(1)(a) and (1A)(a)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 45 Paragraph 58(1A)(b)
Omit "that Act", substitute "the Income Tax Assessment Act 1936 or the
Income Tax Assessment Act 1997". 46 Paragraphs 60(1)(a) and 64(1)(b)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 47 Paragraph 64(1)(b)
Omit "that Act", substitute "either of those Acts". 48 Paragraphs 64A(1)(b)
and (4)(a)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 49 Paragraph 64A(4)(a)
Omit "that Act", substitute "either of those Acts". 50 Paragraph 153(e)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 51 Paragraph 153(e)
Omit "that Act" (first occurring), substitute "either of those Acts". 52
Paragraph 153(e)
Omit "that Act" (last occurring), substitute "the Income Tax  Assessment Act
1936 ". Commonwealth Funds Management Limited Act 1990 53 Section 28
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". Commonwealth Serum Laboratories Act 1961 54 Section 34
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". Consular Privileges and Immunities Act 1972 55
Subsection 5(4)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Crimes (Taxation Offences) Act 1980 56 Section 3 (definition of
the Income Tax Assessment Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Data-matching Program (Assistance and Tax) Act 1990 57 Subsection
3(1) (definition of Tax Act)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". Development Allowance Authority Act 1992 58 Paragraph
22(c)
Omit "Tax Act", substitute " Income Tax Assessment Act 1936 and section 26- 55
of the Income Tax Assessment Act 1997". 59 Paragraph 22(d)
Omit "Tax Act", substitute " Income Tax Assessment Act 1936". 60 Paragraph
22(e)
Omit "Tax Act", substitute " Income Tax Assessment Act 1936".
Diplomatic Privileges and Immunities Act 1967 61 Subsection 7(4)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Fringe Benefits Tax Assessment Act 1986 62 Subparagraph
19(1)(b)(i)
Omit "have been allowable to the recipient under that Act", substitute "and
Divisions 28 and 900 of the Income Tax Assessment Act  1997 , have been
allowable to the recipient under either of those Acts". 63 Subparagraph
19(1)(b)(ii)
Omit "that Act" (wherever occurring), substitute "the Income Tax  Assessment
Act 1936 ". 64 Subparagraph 19(1)(ba)(ii)
Omit "and G of Division 3 of Part III, of the Income Tax Assessment  Act 1936
,", substitute ", GA and G of Division 3 of Part III, of the
Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income  Tax
Assessment Act 1997 ,". 65 Subparagraph 19(1)(ba)(ii)
Omit "under that Act", substitute "under either of those Acts". 66
Sub-subparagraph 19(1)(ba)(ii)(B)
Omit "that Act" (wherever occurring), substitute "the Income Tax  Assessment
Act 1936 ". 67 Paragraph 19(2)(b)
Omit "car expense within the meaning of Subdivision F of Division 3 of Part
III of the Income Tax Assessment Act 1936", substitute "Division 28 car
expense". 68 Paragraph 22(a)
Omit "car expense, as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936,", substitute "Division 28 car expense". 69
Subparagraph 24(1)(b)(iii)
Omit "have been allowable to the recipient under that Act", substitute "and
Divisions 28 and 900 of the Income Tax Assessment Act  1997 , have been
allowable to the recipient under either of those Acts". 70 Subparagraph
24(1)(b)(iv)
Omit "that Act" (wherever occurring), substitute "the Income Tax  Assessment
Act 1936 ". 71 Subparagraph 24(1)(ba)(ii)
Omit "and G of Division 3 of Part III, of the Income Tax Assessment  Act 1936
,", substitute ", GA and G of Division 3 of Part III, of the
Income Tax Assessment Act 1936, and Divisions 28 and 900 of the Income  Tax
Assessment Act 1997 ,". 72 Subparagraph 24(1)(ba)(ii)
Omit "under that Act", substitute "under either of those Acts". 73
Sub-subparagraph 24(1)(ba)(ii)(B)
Omit "that Act" (wherever occurring), substitute "the Income Tax  Assessment
Act 1936 ". 74 Paragraph 34(1)(b)
Omit "have been allowable to the recipient under that Act", substitute "and
Divisions 28 and 900 of the Income Tax Assessment Act  1997 , have been
allowable to the recipient under either of those Acts". 75 Subparagraph
34(1)(ba)(ii)
Omit "Subdivision F of Division 3 of Part III, of the Income Tax  Assessment
Act 1936 , have been allowable as a once-only deduction to the recipient under
that Act", substitute "Subdivisions F and GA of Division 3 of Part III, of the
Income Tax Assessment Act 1936, and Divisions 28 and 900 of the
Income Tax Assessment Act 1997, have been allowable as a once-only deduction
to the recipient under either of those Acts". 76 Paragraph 37(b)
Omit "have been allowable to the recipient under section 51 of that Act",
substitute "and Divisions 28 and 900 of the Income Tax  Assessment Act 1997 ,
have been allowable to the recipient under section 51 of the
Income Tax Assessment Act 1936, or section 8-1 of the
Income Tax Assessment Act 1997,". 77 Subparagraph 37(c)(ii)
Omit "Subdivision F of Division 3 of Part III, of the Income Tax  Assessment
Act 1936 , have been allowable to the recipient under section 51 of that Act",
substitute "Subdivisions F and GA of Division 3 of Part III, of the
Income Tax Assessment Act 1936, and Divisions 28 and 900 of the
Income Tax Assessment Act 1997, have been allowable to the recipient under
section 51 of the Income Tax Assessment Act 1936, or section 8-1 of the
Income Tax Assessment Act 1997,". 78 Subparagraph 44(1)(b)(i)
Omit "have been allowable to the recipient under that Act", substitute "and
Divisions 28 and 900 of the Income Tax Assessment Act  1997 , have been
allowable to the recipient under either of those Acts". 79 Subparagraph
44(1)(b)(ii)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 80
Subparagraph 44(1)(ba)(ii)
After "1936,", insert "and Divisions 28 and 900 of the Income Tax  Assessment
Act 1997 ,". 81 Subparagraph 44(1)(ba)(ii)
Omit "under that Act", substitute "under either of those Acts". 82
Sub-subparagraph 44(1)(ba)(ii)(B)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 83
Subparagraph 52(1)(b)(i)
Omit "have been allowable to the recipient under that Act", substitute "and
Divisions 28 and 900 of the Income Tax Assessment Act  1997 , have been
allowable to the recipient under either of those Acts". 84 Subparagraph
52(1)(b)(ii)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 85
Subparagraph 52(1)(ba)(ii)
After "1936,", insert "and Divisions 28 and 900 of the Income Tax  Assessment
Act 1997 ". 86 Subparagraph 52(1)(ba)(ii)
Omit "under that Act in respect of so much of that consideration as was taken
into account for the purposes of section 48, 49, 50 or 51", substitute "under
either of those Acts in respect of so much of that consideration as was taken
into account for the purposes of section 48, 49, 50 or 51 of the
Income Tax Assessment Act 1936, or section 4- 15 or 8-1 of the
Income Tax Assessment Act 1997,". 87 Sub-subparagraph 52(1)(ba)(ii)(B)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 88
Subparagraph 52(1)(ba)(ii)
After "51", insert "of that Act or section 4-15 or 8-1 of the
Income Tax Assessment Act 1997". 89 Subparagraphs 58A(c)(i), 58F(c)(i) and
58M(2)(c)(i)
Omit "car expense, as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936,", substitute "Division 28 car expense". 90
Sub-subparagraph 60A(2)(b)(i)(A)
Omit "car expense, as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936,", substitute "Division 28 car expense". 91
Subparagraphs 61(1)(c)(i) and 61A(2)(a)(i)
Omit "car expense, as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936,", substitute "Division 28 car expense". 92
Paragraphs 61B(b), 61E(b) and 61F(b)
Omit "car expense, as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936,", substitute "Division 28 car expense". 93
Subsection 136(1) (definition of car expense payment benefit)
Omit "car expense as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936", substitute "Division 28 car expense". 94
Subsection 136(1) (paragraph (b) of the definition of car loan benefit)
Omit "car expense as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936", substitute "Division 28 car expense". 95
Subsection 136(1) (definitions of car property benefit and car residual
benefit)
Omit "car expense as defined by section 11-2 of Schedule 2A to the
Income Tax Assessment Act 1936", substitute "Division 28 car expense". 96
Subsection 136(1) (definition of deductible expenses)
Omit "would be, allowable to the employee under section 51 of that Act",
substitute "and Divisions 28 and 900 of the Income Tax  Assessment Act 1997 ,
would be, allowable to the employee under section 51 of the
Income Tax Assessment Act 1936 or section 8-1 of the Income  Tax Assessment
Act 1997 ". 97 Subsection 136(1) (paragraph (b) of the definition of non-
deductible entertainment expenditure)
After "that Act", insert "or section 8-1 of the Income Tax  Assessment Act
1997 ". 98 Subsection 136(1) (definitions of basic car rate, documentary
evidence and year of income)
Repeal the definitions, substitute:
basic car rate, in relation to a year of tax ending on 31 March in a year,
means the rate prescribed for the purposes of:

   (a)  if the year of tax ended on or after 31 March 1998-section 28-25 of
        the Income Tax Assessment Act 1997; or

   (b)  if the year of tax ended on 31 March 1995, 31 March 1996 or 31 March
        1997-section 3-2 of Schedule 2A to the Income Tax Assessment Act  1936
        ; or

   (c)  if the year of tax ended before or on 31 March 1994-paragraph
        82KX(1)(a) of the Income Tax Assessment Act 1936; in relation to the
        year of income ending on 30 June in that year.
documentary evidence, in relation to an expense incurred by a person, means:

   (a)  if the expense was incurred on or after 1 July 1997-a document that
        would constitute written evidence of the expense obtained in a way
        described in Subdivision 900-E of the Income Tax Assessment Act  1997
        if the expense were a work expense, and Division 900 of that Act
        applied to the person; or

   (b)  if the expense was incurred on or after 1 July 1994 and before 1 July
        1997-a document that would constitute written evidence of the expense
        obtained in a way described in Division 5 of Schedule 2B to the
        Income Tax Assessment Act 1936 if the expense were a work expense, and
        that Schedule applied to the person; or

   (c)  if the expense was incurred before 1 July 1994-a document that would
        constitute documentary evidence of the expense within the meaning of
        subsection 82KU(1) of the Income Tax Assessment Act 1936 (including
        that subsection as applied by subsections 82KU(3) and (4) of that Act)
        or subsection 82KU(5) of that Act if the person were a taxpayer within
        the meaning of that Act.
year of income means:

   (a)  a year of income (within the meaning of the Income Tax  Assessment Act
        1936 ); or

   (b)  an income year (within the meaning of the Income Tax Assessment  Act
        1997 ). 99 Subsection 136(1)
Insert:
Division 28 car expense means a car expense as defined in section 28- 13 of
the Income Tax Assessment Act 1997, but does not include a car expense covered
by section 28-165 of that Act. Higher Education Funding Act 1988 100
Subsection 106H(1) (paragraph (b) of the definition of HEC repayment income of
a person)
Omit "or any subsequent year of income". 101 Subsection 106H(1) (at the end of
the definition of HEC repayment income of a person)
Add:

   (c)  in relation to the 1997-98 income year or any later income year- the
        sum of:

        (i)    the person's taxable income for that income year; and

        (ii)   if the person has deducted under section 8-1 of the Income  Tax
               Assessment Act 1997 for that income year an amount for interest
               on money the person borrowed to finance rental property
               investments, and the total of that amount and any other amounts
               the person has deducted under that Act or the
               Income Tax Assessment Act 1936 (otherwise than for interest on
               money borrowed) in respect of the rental property exceeds the
               rental income of the person-the amount of the excess.
               Insurance (Agents and Brokers) Act 1984 102 Section 9
               (paragraph (b) of the definition of accounting period)
After " Income Tax Assessment Act 1936", insert "or as an income year for the
purposes of the Income Tax Assessment Act 1997".
International Tax Agreements Act 1953 103 Section 3 (definition of the
Assessment Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Military Superannuation and Benefits Act 1991 104 Section 24
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Parliamentary Contributory Superannuation Act 1948 105 Subsection
21B(1) (definition of assessable income)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 , as appropriate". 106 Subsection 21B(1) (paragraph (c) of the
definition of hypothetical taxpayer)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 , as appropriate". 107 Subsection 21B(1) (paragraphs (d) and (e) of
the definition of hypothetical taxpayer)
Omit "that Act", substitute "either of those Acts". 108 Subsection 21B(1)
(definition of taxable income)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 , as appropriate". 109 Subsection 21B(1) (definition of year of
income)
Repeal the definition, substitute:
year of income means:

   (a)  a year of income (within the meaning of the Income Tax  Assessment Act
        1936 ); or

   (b)  an income year (within the meaning of the Income Tax Assessment  Act
        1997 ); as appropriate.
        Petroleum Resource Rent Tax Assessment Act 1987 110 Paragraph 44(h)
After " Income Tax Assessment Act 1936", insert ", the Income Tax  Assessment
Act 1997 ". Pooled Development Funds Act 1992 111 Paragraph 14(1)(l)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Snowy Mountains Engineering Corporation Act 1970 112 Section 39Q
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ".
Snowy Mountains Engineering Corporation Limited Sale Act 1993 113 Subsection
37(2)
Omit "This section", substitute "Subsection (1)". 114 Subsection 37(3)
Omit "this section", substitute "subsection (1)". 115 After subsection 37(3)
Insert:

(4) SMEC cannot deduct in the 1997-98 income year or a later income year a tax
loss incurred in an income year ending before the income year in which the
sale day occurs.

(5) This section has effect despite anything and, in particular, Division 36
and Subdivision 195-A of that Act.

(6) Unless the contrary intention appears, an expression has the same meaning
in subsection (4) as in the Income Tax Assessment Act  1997 .
Social Security Act 1991 116 Subsection 23(1) (definition of
Income Tax Assessment Act)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". 117 Paragraph 1072C(1)(a)
Omit "of the Income Tax Assessment Act", substitute "of the Income  Tax
Assessment Act 1936 or section 8-1 of the Income Tax Assessment  Act 1997 , as
appropriate". 118 Paragraphs 1072C(1)(b) and (c)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". Stevedoring
Industry Charge Assessment Act 1947 119 Before paragraph 27(3D)(a)
Insert:

   (aa) tax assessed under the Income Tax Assessment Act 1997; Student and
        Youth Assistance Act 1973 120 Paragraph 44A(2)(c)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 121 Paragraph 176(1)(a)
Omit " Income Tax Assessment Act", substitute " Income Tax Assessment  Act
1936 or section 8-1 of the Income Tax Assessment Act 1997". 122 Paragraphs
176(1)(b) and (c)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 123 Clause
F9 of Schedule 1
Omit " subsection 6(1) of the Income Tax Assessment Act", substitute "section
4-15 of the Income Tax Assessment Act 1997". Superannuation Act 1976 124
Subsections 42(5) and (5A)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 125 Sections 155C, 242 and 250
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Superannuation Act 1990 126 Subsection 26(1)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". 127 Sections 33F and 49
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Superannuation Industry (Supervision) Act 1993 128 Section 10
(definition of Income Tax Assessment Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Taxation (Interest on Overpayments and Early Payments) Act 1983
129 Section 3 (definition of Tax Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Taxation (Unpaid Company Tax) Assessment Act 1982 130 Section 3
(definition of Assessment Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Telecommunications Act 1991 131 Subsection 87(1)
Omit " Income Tax Assessment Act 1936", substitute " Income Tax  Assessment
Act 1997 ". Trust Recoupment Tax Assessment Act 1985 132 Section 3 (definition
of Assessment Act)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Veterans' Entitlements Act 1986 133 Subsection 5Q(1) (definition
of Income Tax Assessment Act)
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ". 134 Subsection 5Q(1) (definition of tax year)
Repeal the definition, substitute: tax year means:

   (a)  a year of income (within the meaning of the Income Tax  Assessment Act
        1936 ); or

   (b)  an income year (within the meaning of the Income Tax Assessment  Act
        1997 ); 135 Paragraph 45ZM(1)(a)
Omit "of the Income Tax Assessment Act", substitute "of the Income  Tax
Assessment Act 1936 or section 8-1 of the Income Tax Assessment  Act 1997 , as
appropriate". 136 Paragraphs 45ZM(1)(b) and (c)
Omit "that Act", substitute "the Income Tax Assessment Act 1936". 137
Subparagraph 128A(4)(a)(i)
After " Income Tax Assessment Act 1936", insert "or the Income Tax  Assessment
Act 1997 ". Wool International Act 1993 138 Section 78
After " Income Tax Assessment Act 1936", insert "and the Income Tax 
Assessment Act 1997 ".
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