Income Tax (Transitional Provisions) Act 1997

Div 30 inserted by No 121 of 1997.

S 30-10 repealed by No 12 of 2012, s 3 and Sch 6 item 21, effective 21 March 2012. S 30-10 formerly read:

SECTION 30-10 Applications for approval of testamentary gifts not yet decided  
30-10
If, at the end of the 1996-97 income year, the Minister for Communications and the Arts has not decided a written application that you made under subsection 78(6B) of the Income Tax Assessment Act 1936 , you are taken, at the start of the 1997-98 income year, to have a made a written application to the Arts Minister under section 30-235 of the Income Tax Assessment Act 1997 .

Note:

Subsection 78(6B) of the Income Tax Assessment Act 1936 , and section 30-235 of the Income Tax Assessment Act 1997 , are about applying for a certificate for approval of a gift as a testamentary gift.

S 30-10 amended by No 88 of 2009, s 3 and Sch 5 item 205, by inserting " Arts " before " Minister " (second occurring), effective 18 September 2009.

S 30-10 inserted by No 121 of 1997.