Commonwealth Numbered Acts

INCOME TAX ASSESSMENT AMENDMENT ACT 1977 No. 57 of 1977 - SECT 18

18. (1) The amendments made by sections 3, 8, 9, 10 and 11 apply to
assessments in respect of income of the year of income that commenced on 1
July 1976 and in respect of income of all subsequent years of income.

(2) Subject to sub-section (3), the amendment made by section 4 applies in
relation to payments made after 21 April 1977.

(3) For the purposes of Division 2 of Part VI of the Principal Act as amended
by this Act, the amendment made by section 4 applies in relation to payments
made on or after the date of commencement of this sub-section.

(4) The amendment made by sub-section 6 (1) does not apply in relation to a
change in ownership or interests that occurred before 21 April 1977.
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