In this Part:
"introduction day" means the day on which the Bill for the Act that added this Division was introduced into the Parliament.
new Division 197 means Division 197 of the Income Tax Assessment Act 1997 .
old Division 7B means Division 7B of Part IIIAA of the Income Tax Assessment Act 1936 .
old Division 7B close-off day means 1 July 2002.
Table of sections
197-5 Application of new Division 197