s 5-7
In forceReferences in tax sharing agreements to former section 204
Chapter 1Introduction and core provisions
Part 1-3Core Provisions
Division 5How to work out when to pay your income tax
Subdivision 5-AHow to work out when to pay your income tax
5-7 References in tax sharing agreements to former section 204
(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.
(2)
This section applies in relation to tax to which Division 5 of the Income Tax Assessment Act 1997 applies.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.