Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:1_12
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 1 cl 12
Character Range: 40939–42001

12  After Division 713
Insert:

Division 716—Miscellaneous special rules

Table of Subdivisions

716‑G Software development pools

Subdivision 716‑G—Software development pools

Table of sections

716‑340 Expenditure incurred before 1 July 2001 and allocated to a software pool

716‑340  Expenditure incurred before 1 July 2001 and allocated to a software pool

  Sections 716‑340 and 716‑345 of the Income Tax Assessment Act 1997 operate in relation to a thing mentioned in column 1 of an item of the table in the same way as they operate in relation to a thing mentioned in column 2 of the item.

Extended operation of sections of the Income Tax Assessment Act 1997
                                                                      Column 1                                                                                         Column 2
                                                                      Sections 716‑340 and 716‑345 of the Income Tax Assessment Act 1997 operate in relation to:       In the same way as they operate in relation to: