Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992 - SECT 119

Rule - person must have held interests in relation to transferring entity and receiving project 
119. Clause 22 of the Schedule to the Principal Act is amended:

   (a)  by inserting in subclause (1) "(2A)," after "(2),";

   (b)  by inserting after subclause (2) the following subclause:

"(2A) Subclause (1) does not require the person to have held an interest in
relation to the transferring entity at a time after the finishing day in
relation to the transferring entity.".

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