Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 355.200

    A reference in each of the following provisions of the Income Tax Assessment Act 1997 to a registration under section   27A of the Industry Research and Development Act 1986 includes a reference to a registration under former section   39J of that Act:

  (a)   paragraph   43 - 35(a);

  (b)   subparagraph   355 - 205(1)(a)(i);

  (c)   subparagraph   355 - 215(b)(ii);

  (d)   subparagraph   355 - 220(1)(b)(ii);

  (e)   subparagraph   355 - 480(1)(a)(i);

  (f)   paragraph   355 - 580(1)(b).

Table of sections

355 - 320   Balancing adjustment--assets only used for R&D activities

355 - 325   Balancing adjustment--R&D partnership assets only used for R&D activities

355 - 340   Balancing adjustment--tax exempt entities that become taxable