Commonwealth Numbered Acts

Income Tax Laws Amendment Act (No. 3) 1981 No. 154 of 1981 - SECT 41

41. (1) The amendments made by sections 4, 5, 11, 12, 13 and 14 apply to
assessments in respect of income of the year of income commencing on 1 July
1982 and in respect of income of all subsequent years of income.

(2) Sub-paragraph 78 (1) (a) (lxiv) of the Income Tax Assessment Act 1936
inserted by section 9 of this Act applies to gifts made after 30 June 1981.
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