However , it may also apply to loans in place before this date , where the amount of the loan is increased or its term extended on or after 4 December 1997 .
Division 7A applies to payments , loans and debts forgiven on or after 4 December 1997 .
It may also apply to loans in place before this date , where the amount of the loan is increased or its term extended on or after 4 December 1997 .
Division 7A applies to payments , loans and debts forgiven on or after 4 December 1997 .