Keeping in force the old gifts registers
30-25 Keeping in force the old gifts registers
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.
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 |
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.