Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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).
35 - 10 Deductions for certain new business investment
35 - 20 Application of Commissioner's decisions