Subject to Subdivision 197-C of this Division, new Division 197 applies to transfers made into a company's share capital account after the introduction day.
Table of sections
197-10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off
197-15 Account taken to have ceased to be tainted when old Division 7B was closed off
197-20 After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting
197-25 Special provisions if company chooses to untaint after introduction day