Income Tax (Transitional Provisions) Act 1997
Despite the amendment of section 719-30 of the Income Tax Assessment Act 1997 made by Schedule 1 to the Tax Laws Amendment (2009 Budget Measures No 2) Act 2009 , subsection (2) of that section continues to apply, from the commencement of that Schedule, to each share and membership interest that it applied to just before that commencement.
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