New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 15 Value shifting
Part 3 Consequential amendment of the Income Tax Assessment Act 1997
Division 2 Saving and transitional provisions
13 Saving for former Division 138
Despite the repeal by item 9, the repealed provisions continue to apply to an act referred to in Division 138 of theIncome Tax Assessment Act 1997 as the trigger event, if the act was done:
(a) under a scheme entered into before 27 June 2002; or
(b) on or after 27 June 2002 and before 1 July 2002.
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