153
In forceCorporate reconstructions and consolidations
Schedule 1Savings, transitional and other provisions
Part 56Provisions consequent on enactment of Treasury and Revenue Legislation Amendment Act 2023
153 Corporate reconstructions and consolidations
Sections 273B and 273F, as in force immediately before the sections were amended by the amendment Act, continue to apply in relation to the following—
(a)
a transaction occurring before 1 February 2024,
(b)
a transaction occurring on or after 1 February 2024 if—
(i)
the application is made under section 273F on or before 1 April 2024, and
(ii)
the transaction arose from an agreement or arrangement entered into before the introduction date.
This Act’s bill:Explanatory memorandumSecond reading speech
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