Commonwealth Consolidated Acts(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.
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On and after 1 July 1997 |
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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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