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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 30.25

Keeping in force the old gifts registers

             (1)  On and after 1 July 1997, the register described in column 2 of an item in the table in this section (as the register existed at the end of 30 June 1997) also has effect as if it were the register described in column 3 of that item.

                   Column 2 refers to provisions of the Income Tax Assessment Act 1936 . Column 3 refers to provisions of the Income Tax Assessment Act 1997 .

             (2)  Anything done on or after 1 July 1997 in relation to the register described in column 3 of an item in the table also has effect as if it had been done in relation to the register described in column 2 of that item.

 

On and after 1 July 1997

Item

This register:

also has effect as if it were:

1

The register of cultural organisations kept under section 78AA

The register of cultural organisations kept under Subdivision 30‑F

2

The register of environmental organisations kept under section 78AB

The register of environmental organisations kept under Subdivision 30‑E


 

Table of sections

32‑1          Application of Division 32 of the Income Tax Assessment Act 1997



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