Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT ACT 1979 No. 149 of 1979 - SECT 15

15. (1) Section 105B of the Principal Act is amended by omitting from
paragraph (a) ''60'' and substituting ''70''.

(2) The amendment made by sub-section (1) applies to assessments in respect of
income of the year of income that commenced on 1 July 1978 and in respect of
income of all subsequent years of income.