Document ID: chunk:federal_register_of_legislation:C2025C00014:clause:2d_2
Version: federal_register_of_legislation:C2025C00014
Segment Type: clause
Provision Reference: sch 2D cl 2
Character Range: 2172980–2173752

2                  Subdivision 20‑A, so far as it applies to an amount that may be an assessable recoupment because a deduction has been allowed or is allowable under the former subsection 82Z(1).

 (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