Income Tax (Transitional Provisions) Act 1997

Div 30 inserted by No 121 of 1997.

S 30-20 repealed by No 12 of 2012, s 3 and Sch 6 item 21, effective 21 March 2012. S 30-20 formerly read:

SECTION 30-20 Keeping in force certificates approving testamentary gifts  
30-20
A certificate given by the Minister for Communications and the Arts under subsection 78(6B) of the Income Tax Assessment Act 1936 that is in force at the end of the 1996-97 income year is taken, in the 1997-98 income year or a later income year, to be a certificate given by the Arts Minister under section 30-235 of the Income Tax Assessment Act 1997 .

Note:

Such a certificate is an approval of a gift as a testamentary gift.

S 30-20 amended by No 88 of 2009, s 3 and Sch 5 item 208, by inserting " Arts " before " Minister " (second occurring), effective 18 September 2009.

S 30-20 inserted by No 121 of 1997.