Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 30.20

                   A certificate given by the Minister for Communications and the Arts under subsection 78(6B) of the Income Tax Assessment Act 1936 that is in force at the end of the 1996‑97 income year is taken, in the 1997‑98 income year or a later income year, to be a certificate given by the Arts Minister under section 30‑235 of the Income Tax Assessment Act 1997 .

Note:          Such a certificate is an approval of a gift as a testamentary gift.