Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 30.10

                   If, at the end of the 1996‑97 income year, the Minister for Communications and the Arts has not decided a written application that you made under subsection 78(6B) of the Income Tax Assessment Act 1936 , you are taken, at the start of the 1997‑98 income year, to have made a written application to the Arts Minister under section 30‑235 of the Income Tax Assessment Act 1997 .

Note:          Subsection 78(6B) of the Income Tax Assessment Act 1936 , and section 30‑235 of the Income Tax Assessment Act 1997 , are about applying for a certificate for approval of a gift as a testamentary gift.