Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 124 inserted by No 46 of 1998.

Subdiv 124-O repealed by No 109 of 2014, s 3 and Sch 10 item 38, effective 17 October 2014.

Subdiv 124-O inserted by No 101 of 2004.

S 124-930 repealed by No 109 of 2014, s 3 and Sch 10 item 38, effective 17 October 2014. S 124-930 formerly read:

SECTION 124-930 Special extension of the 10 March 2004 cut-off date (new owner roll-overs)  
124-930
If the Australian Securities and Investments Commission makes a declaration that provides for the relevant old legislation (within the meaning of section 1430 of the Corporations Act 2001 ) to continue to apply to a person who is an original owner mentioned in section 124-900 , 124-905 or 124-910 until the end of the period declared by the Commission, then:

(a) the period mentioned in paragraphs 124-900(1)(a) , 124-905(1)(a) and 124-910(1)(a) is modified in its application to that person so that it ends on the last day of the period declared by the Commission; and

(b) paragraphs 124-900(1)(d) and (e) and 124-905(1)(d) and (e) are modified in their application to that person so that the day mentioned in those subparagraphs is the last day of the period declared by the Commission.

S 124-930 inserted by No 101 of 2004.