Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:9_2
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 9 cl 2
Character Range: 656296–658207

2  After Division 28
Insert:

Division 30—Gifts or contributions

Table of sections

30-1 Application of Division 30 of the Income Tax Assessment Act 1997
30-5 Keeping in force old declarations and instruments
30-10 Applications for approval of testamentary gifts not yet decided
30-15 Keeping in force the guidelines for deciding testamentary gifts
30-20 Keeping in force certificates approving testamentary gifts
30-25 Keeping in force the old gifts registers

30-1  Application of Division 30 of the Income Tax Assessment Act 1997

  Division 30 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.

30-5  Keeping in force old declarations and instruments

 (1) This section applies to a declaration or other instrument (described in column 2 of an item in the table in this section) that is in force at the end of 30 June 1997 for the purposes of the provision of the Income Tax Assessment Act 1936 referred to in that column of the item.

 (2) On and after 1 July 1997 the declaration or other instrument also has effect as if it were an approval or declaration (described in column 3 of the same item) made for the purposes of the provision of the Income Tax Assessment Act 1997 referred to in that column of the item.

  Anything done on or after 1 July 1997 in relation to an approval or declaration described in column 3 of an item in the table also has effect as if it had been done in relation to the declaration or other instrument described in column 2 of that item.

On and after 1 July 1997
                          This approval, declaration or other instrument:
Item                                                                                                                                                                                                                                        also has effect as if it were: