Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT (ROYALTIES) ACT 1976 No. 143 of 1976 - SECT 8

PART IV-MISCELLANEOUS
8. The amendments made by this Act apply, and shall be deemed to have applied,
to income derived on or after 1 July 1968 other than income in respect of
which an assessment was made before 5 July 1976.