New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 3   Consequential amendment of the Income Tax Assessment Act 1997

Division 2   Saving and transitional provisions

13   Saving for former Division 138

Despite the repeal by item 9, the repealed provisions continue to apply to an act referred to in Division 138 of theIncome Tax Assessment Act 1997 as the trigger event, if the act was done:

(a) under a scheme entered into before 27 June 2002; or

(b) on or after 27 June 2002 and before 1 July 2002.