In this Division:
"general STS pool" means a general STS pool under old Subdivision 328 - D.
"long life STS pool" means a long life STS pool under old Subdivision 328 - D.
"new Subdivision 328-D" means Subdivision 328 - D of the Income Tax Assessment Act 1997 , as in force after the commencement of this section.
"old Subdivision 328-D" means Subdivision 328 - D of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.
"STS taxpayer" means an STS taxpayer within the meaning of Division 328 of the Income Tax Assessment Act 1997 , as in force immediately before the commencement of this section.