Commonwealth Consolidated Acts Commonwealth Consolidated ActsSections 716 - 340 and 716 - 345 of the Income Tax Assessment Act 1997 operate in relation to a thing mentioned in column 1 of an item of the table in the same way as they operate in relation to a thing mentioned in column 2 of the item.
Extended operation of sections of the Income Tax Assessment Act 1997 | ||
| Column 1 | Column 2 |
1 | Former section 46 - 90 of that Act | Section 40 - 455 of that Act |
2 | A software pool created under former Subdivision 46 - D of that Act | A software development pool |
3 | Expenditure in a software pool under former Subdivision 46 - D of that Act | Expenditure allocated to a software development pool |
4 | Software, expenditure on which was in a software pool under former Subdivision 46 - D of that Act | In - house software, expenditure on the development of which is allocated to a software development pool |
Table of Subdivisions
719 - A Modified application of Part 3 - 90 to MEC groups
719 - B MEC groups and their members
719 - C Cost setting
719 - F Losses
719 - I Bad debts
Table of sections
719 - 2 Modified application of Part 3 - 90 to MEC groups