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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 197.5

Application of new Division 197

                   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



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