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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 328.1

Definitions

                   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.



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