17The *Revenue Laws Amendment (Assessment) Act 1997* s. 36(2) reads as follows:

17 The *Revenue Laws Amendment (Assessment) Act 1997* s. 36(2) reads as follows: “ (2) Section 27(3) as inserted in the principal Act by subsection (1) applies to an instrument or document executed before or after the day on which this section commences. ”. 18 The *Revenue Laws Amendment (Taxation) Act 1998* s. 2(4) and (5) and 13 contain transitional provisions relating to instruments executed before 1 July 1998. 19 The *Revenue Laws Amendment (Taxation) Act 1999* s. 7(2), (3) and (4) contain transitional provisions relating to applications made before 1 July 1999.