Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteSections 716-340 and 716-345 of the Income Tax Assessment Act 1997 operate in relation to a thing mentioned in column 1 of an item of the table in the same way as they operate in relation to a thing mentioned in column 2 of the item.
| Extended operation of sections of the Income Tax Assessment Act 1997 | ||
| Column 1 | Column 2 | |
| Sections 716-340 and 716-345 of the Income Tax Assessment Act 1997 operate in relation to: | In the same way as they operate in relation to: | |
| 1 | Former section 46-90 of that Act | Section 40-455 of that Act |
| 2 | A software pool created under former Subdivision 46-D of that Act | A software development pool |
| 3 | Expenditure in a software pool under former Subdivision 46-D of that Act | Expenditure allocated to a software development pool |
| 4 | Software, expenditure on which was in a software pool under former Subdivision 46-D of that Act | In-house software, expenditure on the development of which is allocated to a software development pool |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
