Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies to a declaration or other instrument (described in column 2 of an item in the table in this section) that is in force at the end of 30 June 1997 for the purposes of the provision of the Income Tax Assessment Act 1936 referred to in that column of the item.
(2) On and after 1 July 1997 the declaration or other instrument also has effect as if it were an approval or declaration (described in column 3 of the same item) made for the purposes of the provision of the Income Tax Assessment Act 1997 referred to in that column of the item.
Anything done on or after 1 July 1997 in relation to an approval or declaration described in column 3 of an item in the table also has effect as if it had been done in relation to the declaration or other instrument described in column 2 of that item.
On and after 1 July 1997 | ||
Item | This approval, declaration or other instrument: | also has effect as if it were: |
1 | An instrument certifying an institution to be a technical and further education institution for the purposes of item 2.1.7 of table 2 in subsection 78(4) | A declaration that the institution is a technical and further education institution for the purposes of item 2.1.7 of the table in subsection 30 - 25(1) |
2 | An instrument certifying that purposes of an institution covered by item 2.1.7 of table 2 in subsection 78(4), or of the college covered by item 2.2.14 of that table, relate exclusively to tertiary education | A declaration (for the purposes of section 30 - 30) that those purposes of the institution, or of the college, relate solely to tertiary education |
3 | An instrument approving an organisation, or a branch or section of an organisation, to be a marriage guidance organisation for the purposes of item 8.1.1 of table 8 in subsection 78(4) | A declaration that the organisation, or branch or section of the organisation, is a marriage guidance organisation for the purposes of item 8.1.1 of the table in subsection 30 - 70(1) |
4 | A declaration that a public fund is an eligible fund for the purposes of item 9.1.1 of table 9 in subsection 78(4) | A declaration that the public fund is a relief fund for the purposes of item 9.1.1 of the table in subsection 30 - 80(1) |
5 | An instrument approving a person as a valuer under subsection 78(18) | An approval of the person as a valuer under section 30 - 210 |
6 | An instrument approving an organisation as an approved organisation for the purposes of subsection 78(21) | A declaration that the organisation is an approved organisation for the purposes of section 30 - 85 |
7 | An instrument certifying a country to be a developing country for the purposes of subsection 78(21) | A declaration that the country is a developing country for the purposes of section 30 - 85 |