Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 137.10

    Division   137 of the Income Tax Assessment Act 1997 applies in relation to events:

  (a)   that happen on or after the commencement of that Division; and

  (b)   that, apart from that Division, would be CGT events;

(whether the arrangements to which the events relate were entered into before, on or after that commencement).

Table of Subdivisions

140 - A   When is there share value shifting?

Table of sections

140 - 7   Pre - 1994 share value shifts irrelevant

140 - 15   Off - market buy backs