Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteDisregard the use of the following amounts in determining (for the purposes of Subdivision 50-A of the Income Tax Assessment Act 1997 ) whether a fund established before 1 July 1997 operates and pursues its purposes in Australia:
(a) an amount received by the entity before 1 July 1997;
(b) an amount derived from an amount mentioned in paragraph (a) or this paragraph.
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