Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:9_7:p1
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 9 cl 7 (pt 1/2)
Character Range: 660377–663111

7                         An instrument certifying a country to be a developing country for the purposes of subsection 78(21)                                                                                                               A declaration that the country is a developing country for the purposes of section 30-85

30-10  Applications for approval of testamentary gifts not yet decided

  If, at the end of the 1996-97 income year, the Minister for Communications and the Arts has not decided a written application that you made under subsection 78(6B) of the Income Tax Assessment Act 1936, you are taken, at the start of the 1997-98 income year, to have made a written application to the Minister under section 30-235 of the Income Tax Assessment Act 1997.

Note: Subsection 78(6B) of the Income Tax Assessment Act 1936, and section 30-235 of the Income Tax Assessment Act 1997, are about applying for a certificate for approval of a gift as a testamentary gift.

30-15   Keeping in force the guidelines for deciding testamentary gifts

 (1) Written guidelines made by the Minister for Communications and the Arts under subsection 78(6C) of the Income Tax Assessment Act 1936 that are in force at the end of the 1996-97 income year are taken, in the 1997-98 income year or a later income year, to be written guidelines made by the Minister under section 30-235 of the Income Tax Assessment Act 1997.

Note: The Minister must decide an application for a certificate approving a gift as a testamentary gift in accordance with these guidelines.

 (2) They have effect in the 1997-98 income year or a later income year as if a reference in them to a provision of the Income Tax Assessment Act 1936 were a reference to the corresponding provision of the Income Tax Assessment Act 1997.

30-20  Keeping in force certificates approving testamentary gifts

  A certificate given by the Minister for Communications and the Arts under subsection 78(6B) of the Income Tax Assessment Act 1936 that is in force at the end of the 1996-97 income year is taken, in the 1997-98 income year or a later income year, to be a certificate given by the Minister under section 30-235 of the Income Tax Assessment Act 1997.

Note: Such a certificate is an approval of a gift as a testamentary gift.

30-25  Keeping in force the old gifts registers

 (1) 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.

 (2) Anything