Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 197 - Tainted share capital accounts  

Subdivision 197-A - Definitions  

SECTION 197-1  

197-1   Definitions  

In this Part:

introduction day
means the day on which the Bill for the Act that added this Division was introduced into the Parliament.

new Division 197
means Division 197 of the Income Tax Assessment Act 1997 .

old Division 7B
means Division 7B of Part IIIAA of the Income Tax Assessment Act 1936 .

old Division 7B close-off day
means 1 July 2002.