Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteA reference in an agreement to item 25 of the table in subsection 721-10(2) of the Income Tax Assessment Act 1997 is taken, from the commencement of this section, to be a reference to item 3 of that table, if:
(a) paragraph 721-25(1)(a) of that Act applies to the agreement; and
(b) the agreement was in force just before the commencement of this section.
721-25(2)
This section applies in relation to tax to which Division 5 of the Income Tax Assessment Act 1997 applies.
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