Commentary on Sections Overview Overview Section 740: Exemption: relevant transactions include both pre-5 December 2005 and post-4 December 2005 transactions
2185.This section lays down how the purpose tests are to be applied if the relevant transactions include both pre-5 December transactions and post-4 December transactions. It is based on sections 741B(5) and 741C(1) to (6) and (8) of ICTA..