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    <title>Amendment of section 144</title>
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    <description>The amendment renumbers section 144 as sub section (1) and inserts sub section (2), effective from 1 April 1989, providing that the pre 1987 text of section 144 applies to assessments for the assessment year commencing 1 April 1988 and earlier; references to other provisions in section 144 are to be construed as those provisions as in force and applicable to the relevant assessment year.</description>
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      <title>Amendment of section 144</title>
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      <description>The amendment renumbers section 144 as sub section (1) and inserts sub section (2), effective from 1 April 1989, providing that the pre 1987 text of section 144 applies to assessments for the assessment year commencing 1 April 1988 and earlier; references to other provisions in section 144 are to be construed as those provisions as in force and applicable to the relevant assessment year.</description>
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