Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 34 - Non-compulsory uniforms  

SECTION 34-5   Things done under former section 51AL of the Income Tax Assessment Act 1936  

34-5(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 .

34-5(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

34-5(3)    
Subsection (2) does not limit the generality of subsection (1).