Document ID: chunk:federal_register_of_legislation:C2010C00499:clause:3_72
Version: federal_register_of_legislation:C2010C00499
Segment Type: clause
Provision Reference: sch 3 cl 72
Character Range: 22566–23100

72  Transitional—Division 30 of the Income Tax Assessment Act 1997

(1) Despite the amendments made by this Schedule, Division 30 of the Income Tax Assessment Act 1997 continues to apply, in relation to gifts made before 1 July 2003, as if those amendments had not been made.

(2) Despite the amendments made by this Schedule, Subdivision 30DE of the Income Tax Assessment Act 1997 continues to apply, in relation to covenants entered into under Division 31 of that Act before 1 July 2003, as if those amendments had not been made.