Part 6 Commencement and transitional provisions
- Introductory
- Commencement: the general rule
- Commencement: sections 321, 349 and 605 of CTA 2009
- Commencement: insolvency, corporate rescue etc
- Commencement: anti-avoidance provisions etc
- Transitional adjustments relating to loan relationships
- Transitional adjustments relating to derivative contracts
- Straddling accounting periods treated as split for certain purposes
- Transitional provision relating to abolition of “fairly represents” test
- Transitional provision relating to fixed capital asset or project