Assessment-year definition amended: wording substituted to limit specified assessment years, with substituted wording effective from the April commencement. Amendment revises section 33AB(5) by substituting prior phrasing that identified an initial assessment year and the four subsequent assessment years with ... Summary
Assessment-year definition amended: wording substituted to limit specified assessment years, with substituted wording effective from the April commencement.
Amendment revises section 33AB(5) by substituting prior phrasing that identified an initial assessment year and the four subsequent assessment years with wording specifying assessment years commencing on 1 April 1986 and 1 April 1987, the substitution being operative with effect from 1 April 1988.
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