INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

PART 1-3 - CORE PROVISIONS  

Division 5 - How to work out when to pay your income tax  

Subdivision 5-A - How to work out when to pay your income tax  

SECTION 5-7   References in tax sharing agreements to former section 204  

5-7(1)  
A reference in an agreement to section 204 of the Income Tax Assessment Act 1936 is taken, from the commencement of this section, to be a reference to section 5-5 of the Income Tax Assessment Act 1997 , if:


(a) paragraph 721-25(1)(a) of the Income Tax Assessment Act 1997 applies to the agreement; and


(b) the agreement was in force just before the commencement of this section.

5-7(2)  
This section applies in relation to tax to which Division 5 of the Income Tax Assessment Act 1997 applies.




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