INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

SECTION 30-25   Keeping in force the old gifts registers  

30-25(1)  
On and after 1 July 1997, the register described in column 2 of an item in the table in this section (as the register existed at the end of 30 June 1997) also has effect as if it were the register described in column 3 of that item.

Column 2 refers to provisions of the Income Tax Assessment Act 1936 . Column 3 refers to provisions of the Income Tax Assessment Act 1997 .

30-25(2)  
Anything done on or after 1 July 1997 in relation to the register described in column 3 of an item in the table also has effect as if it had been done in relation to the register described in column 2 of that item.


On and after 1 July 1997
Item This register: also has effect as if it were:
1 The register of cultural organisations kept under section 78AA The register of cultural organisations kept under Subdivision 30-F
.
2 The register of environmental organisations kept under section 78AB The register of environmental organisations kept under Subdivision 30-E




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