Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_37
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 37
Character Range: 29094–29723

37  At the end of section 57‑30 in Schedule 2D
Add:

 (5) A provision listed in subsection (6) only applies to a liability of the transition taxpayer at the transition time if the taxpayer first assumed the liability on or after the taxpayer's applicable commencement date (within the meaning of Division 775 of the Income Tax Assessment Act 1997).

Note: For applicable commencement date, see section 775‑155 of the Income Tax Assessment Act 1997.

 (6) The provisions are listed in the table below. Provisions of the Income Tax Assessment Act 1997 are identified in normal text.

Listed provisions
Item               Provision