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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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