INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-E - Entities  

SECTION 960-115   960-115   Certain entities treated as agents  
A declaration made by the Commissioner for the purposes of paragraph (b) of the definition of agent in subsection 995-1(1) of the Income Tax Assessment Act 1997 and in force immediately before the Tax Laws Amendment (2006 Measures No. 2) Act 2006 received the Royal Assent continues to have effect for the purposes of section 960-105 of the Income Tax Assessment Act 1997 .




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