Commonwealth Numbered Acts

INCOME TAX LAWS AMENDMENT ACT 1980 No. 19 of 1980 - SECT 15

15. (1) Section 100A of the Principal Act is amended by omitting paragraph (a)
of sub-section (4) and substituting the following paragraph:



"(a) in the application of this Division in relation to the trust estate in
relation to the year of income-

        (i)    section 98 shall be read as if sub-section (4) of that section
               were omitted; and

        (ii)   section 99A shall be read as if sub-sections (2), (3) and (3A)
               of that section were omitted; and".

(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 1979 and in respect of
income of all subsequent years of income.