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
15 Saving for former provisions about direct value shifts
Despite the repeal by item 11, the repealed provisions continue to apply to a scheme, unless Division 725 of theIncome Tax Assessment Act 1997 applies to the scheme.
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