Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 840.905

    Subdivision   840 - S of the Income Tax Assessment Act 1997 applies to income derived on or after 1   July 2012.

Table of sections

842 - 207   Application of replacement version of Subdivision   842 I

842 - 208   Modified meaning of IMR foreign fund for the purposes of earlier income years

842 - 209   Residence of corporate limited partnerships

842 - 210   Treatment of IMR foreign fund that is a corporate tax entity

842 - 215   Treatment of foreign resident beneficiary that is not a trust or partnership

842 - 220   Treatment of foreign resident partner that is not a trust or partnership

842 - 225   Treatment of trustee of an IMR foreign fund

842 - 230   Pre - 2012 IMR deduction

842 - 235   Pre - 2012 IMR capital loss

842 - 240   Pre - 2012 non - IMR net income , pre - 2012 non - IMR Division   6E net income and pre - 2012 non - IMR net capital gain

842 - 245   Pre - 2012 non - IMR partnership net income and pre - 2012 non - IMR partnership loss