s 197-1
In forceDefinitions
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 197Tainted share capital accounts
Subdivision 197-ADefinitions
197-1 Definitions
In this Part:
introduction day means the day on which the Bill for the Act that added this Division was introduced into the Parliament.
new Division 197 means Division 197 of the Income Tax Assessment Act 1997.
old Division 7B means Division 7B of Part IIIAA of the Income Tax Assessment Act 1936.
old Division 7B close‑off day means 1 July 2002.
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