S 30-15 repealed by No 12 of 2012, s 3 and Sch 6 item 21, effective 21 March 2012. S 30-15 formerly read:
SECTION 30-15 Keeping in force the guidelines for deciding testamentary gifts
30-15(1)
Written guidelines made by the Minister for Communications and the Arts under subsection
78(6C)
of the
Income Tax Assessment Act 1936
that are in force at the end of the 1996-97 income year are taken, in the 1997-98 income year or a later income year, to be written guidelines made by the Arts Minister under section
30-235
of the
Income Tax Assessment Act 1997
.
Note:
The Arts Minister must decide an application for a certificate approving a gift as a testamentary gift in accordance with these guidelines.
History
S 30-15(1) amended by No 88 of 2009, s 3 and Sch 5 items 206 and 207, by inserting
"
Arts
"
before
"
Minister
"
(second occurring) and before
"
Minister
"
in the note, effective 18 September 2009.
30-15(2)
They have effect in the 1997-98 income year or a later income year as if a reference in them to a provision of the
Income Tax Assessment Act 1936
were a reference to the corresponding provision of the
Income Tax Assessment Act 1997
.
S 30-15 inserted by No 121 of 1997.
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