Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteA reference in an agreement to section 204 of the Income Tax Assessment Act 1936 is taken, from the commencement of this section, to be a reference to section 5-5 of the Income Tax Assessment Act 1997 , if:
(a) paragraph 721-25(1)(a) of the Income Tax Assessment Act 1997 applies to the agreement; and
(b) the agreement was in force just before the commencement of this section.
5-7(2)
This section applies in relation to tax to which Division 5 of the Income Tax Assessment Act 1997 applies.
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