Income Tax (Transitional Provisions) Act 1997

Div 717 repealed by No 143 of 2007 , s 3 and Sch 1 item 201, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under Div 770 heading .

Div 717 inserted by No 90 of 2002.

S 717-30 repealed by No 143 of 2007 , s 3 and Sch 1 item 201, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under Div 770 heading . S 717-30 formerly read:

SECTION 717-30 Substituted accounting periods  
717-30
Sections 717-15 and 717-20 have effect as if paragraphs 717-15(1) (b) and 717-20(1) (b) were omitted if the head company of the consolidated group has a substituted accounting period and the consolidated group referred to in those sections came into existence before 1 July 2004.

S 717-30 inserted by No 117 of 2002.