Div 19 repealed by
No 143 of 2007
, s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s
559A
.
No 143 of 2007
, s 3 and Sch 1 Part 6 contains the following application provision, effective 24 September 2007:
224 Application rule for credits arising under the
International Tax Agreements Act 1953
224(1)
Despite the repeal of Division 19 of Part III of the
Income Tax Assessment Act 1936
, that Division continues to apply, after the commencement of this item, in relation to:
(a)
a determination made by a person under the Division before the commencement of this item; or
(b)
a credit to which the Division applied before the commencement of this item;
as if the repeal had not happened.
224(2)
The Commissioner may make determinations under that Division as it so continues to apply.
224(3)
Section
24
of the
International Tax Agreements Act 1953
, as inserted, applies from the commencement of this item in relation to any income year.
Div 19 inserted by No 18 of 1960.
View history note
Hide history note