Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 7 Technical corrections
Income Tax Assessment Act 1997
15 Transitional
Subsection 73J(2) of the Income Tax Assessment Act 1936 has effect for an eligible company, as if the amendment made by item 14 of this Schedule had not been made, during the period:
(a) starting at the start of the year of income of the company in which 1 July 2005 occurred; and
(b) ending at the end of the company’s year of income in which the day on which this Act receives the Royal Assent occurs.
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