Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-C - Notices relating to contributions  

SECTION 295-190   Deductions for personal contributions  

295-190(1)    
A notice given under subsection 82AAT(1A) or (1CB) of the Income Tax Assessment Act 1936 in relation to the 2006-07 income year or an earlier year has effect, after 1 July 2007, as if it were a notice under section 290-170 of the Income Tax Assessment Act 1997 .

295-190(2)    
A notice given under subsection 82AAT(1C) or (1CD) of the Income Tax Assessment Act 1936 in relation to the 2006-07 income year or an earlier year has effect, after 1 July 2007, as if it were a notice under section 290-180 of the Income Tax Assessment Act 1997 .