Income Tax (Transitional Provisions) Act 1997
Division 725 applies to a scheme entered into on or after 1 July 2002. It also applies to a scheme entered into on or after 27 June 2002, but only if:
(a) the decrease times for down interests of which entities are affected owners are all on or after 1 July 2002; and
(b) the increase times for up interests of which entities are affected owners are all on or after 1 July 2002.
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