Document ID: chunk:federal_register_of_legislation:C2024C00267:section:7
Version: federal_register_of_legislation:C2024C00267
Segment Type: section
Provision Reference: s 7
Character Range: 79439–80564

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

30‑25  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 done on or after 1 July 1997 in relation to the register described in column 3 of an item in the table also has effect as if it had been done in relation to the register described in column 2 of that item.

On and after 1 July 1997
Item                      This register:                                                       also has effect as if it were: