Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 328.1

    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.