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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 725.1

Application of Division 725

                   Division 725 applies to a scheme entered into on or after 1 July 2002. It also applies to a scheme entered into on or after 27 June 2002, but only if:

                     (a)  the decrease times for down interests of which entities are affected owners are all on or after 1 July 2002; and

                     (b)  the increase times for up interests of which entities are affected owners are all on or after 1 July 2002.

   

Table of sections

727-1        Application of Division 727

727-230    Transitional exclusion for certain indirect value shifts relating mainly to services

727-470    Affected interests do not include equity or loan interests owned by entity that is eligible to be an STS taxpayer



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