Income Tax Assessment Act 1997

Part 3-90 inserted by No 68 of 2002, s 3 and Sch 1 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

Div 717 inserted by No 90 of 2002, s 3 and Sch 6 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

Subdiv 717-D (heading) substituted by No 114 of 2010, s 3 and Sch 1 item 52, effective 14 July 2010. The heading formerly read:

Subdivision 717-D - Transfer of certain surpluses under CFC, FIF and FLP provisions: entry rules

Subdiv 717-D (heading) substituted by No 16 of 2003, s 3 and Sch 8 item 1, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ). The heading formerly read:

" Subdivision 717-D - Attributable income: entry rules "

Subdiv 717-D inserted by No 90 of 2002, s 3 and Sch 6 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).

S 717-200 amended by No 114 of 2010, s 3 and Sch 1 item 53, by substituting " post FIF abolition " for " FIF attribution " , effective 14 July 2010.

S 717-200 amended by No 143 of 2007 , s 3 and Sch 1 item 164, by substituting " and FIF attribution surplus " for " , attributed tax account surplus, FIF attribution surplus and FIF attributed tax account surplus " , applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under Div 770 heading .

S 717-200 inserted by No 90 of 2002, s 3 and Sch 6 item 2, effective 24 October 2002 and applicable on and after 1 July 2002 (see sec 700-1 of the Income Tax (Transitional Provisions) Act 1997 ).