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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 30.25

Keeping in force the old gifts registers

  (1)   On and after 1   July 1997, the register described in column 2 of an item in the table in this section (as the register existed at the end of 30   June 1997) also has effect as if it were the register described in column 3 of that item.

    Column 2 refers to provisions of the Income Tax Assessment Act 1936 . Column 3 refers to provisions of the Income Tax Assessment Act 1997 .

  (2)   Anything done on or after 1   July 1997 in relation to the register described in column 3 of an item in the table also has effect as if it had been done in relation to the register described in column 2 of that item.

 

On and after 1   July 1997

Item

This register:

also has effect as if it were:

1

The register of cultural organisations kept under section   78AA

The register of cultural organisations kept under Subdivision   30 - F

2

The register of environmental organisations kept under section   78AB

The register of environmental organisations kept under Subdivision   30 - E



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