Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 34.5

Things done under former section 51AL of the Income Tax Assessment Act 1936

             (1)  From 1 July 1997, anything done under or in connection with a provision of former section 51AL of the Income Tax Assessment Act 1936 has effect as if it had been done under or in connection with the corresponding provision of Division 34 of the Income Tax Assessment Act 1997 .

             (2)  From 1 July 1997, a thing described in column 2 of an item in the table (as that thing existed at the end of 30 June 1997) has effect as if it were the thing described in column 3 of that item.

                   Column 2 refers to provisions of the Income Tax Assessment Act 1936 . Column 3 refers to provisions of the Income Tax Assessment Act 1997.

 

As from 1 July 1997

Item

This:

has effect as if it were this:

1

The Register of Approved Occupational Clothing that former subsection 51AL(5) requires the Industry Secretary to keep

The Register of Approved Occupational Clothing that section 34-45 requires the Industry Secretary to keep

2

Approved occupational clothing guidelines in force under former subsection 51AL(7)

Approved occupational clothing guidelines made under section 34-55

3

A delegation by the Industry Secretary under former subsection 51AL(23)

A delegation by the Industry Secretary under section 34-65

             (3)  Subsection (2) does not limit the generality of subsection (1).

Table of sections

35-10        Deductions for certain new business investment

35-20        Application of Commissioner's decisions



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback