Income Tax Assessment Act 1936

Div 3 heading inserted by No 172 of 1978.

Subdiv CB repealed by No 47 of 2016, s 3 and Sch 6 item 11, applicable: (a) so far as they affect assessments - to assessments for the 2015-16 income year and all later income years; and (b) otherwise - to acts done or omitted to be done, or states of affairs existing, after 6 May 2016. No 47 of 2016, s 3 and Sch 6 items 21 - 25 contain the following savings provisions:

Division 2 - Savings provisions

21 Object  
21
The object of this Division is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

22 Making and amending assessments, and doing other things, in relation to past matters  
22
Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

23 Saving of provisions about effect of assessments  
23
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 24 Repeals disregarded for the purposes of dependent provisions  
24
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 25 Schedule does not limit operation of section 7 of the Acts Interpretation Act 1901  
25
This Schedule does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

Subdiv CB inserted by No 138 of 1994.

S 82CB repealed by No 47 of 2016, s 3 and Sch 6 item 11, applicable: (a) so far as they affect assessments - to assessments for the 2015-16 income year and all later income years; and (b) otherwise - to acts done or omitted to be done, or states of affairs existing, after 6 May 2016. For savings provisions, see note under Pt III Div 3 Subdiv CB heading. S 82CB formerly read:

SECTION 82CB INTERPRETATION  
82CB(1)
In this Subdivision:

associated company
has the meaning given by section 82CC.

management related services
include the following:

(a) finance and treasury services;

(b) business planning services;

(c) marketing services;

(d) accounting services;

(e) research and development services.

RHQ company
means a company that the Minister, under section 82CE, has determined to be an RHQ company.

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Definition of " RHQ company " amended by No 110 of 2014, s 3 and Sch 5 item 13, by substituting " Minister " for " Treasurer " , effective 16 October 2014.

RHQ setup costs
means expenditure (whether or not of a capital nature) incurred by an RHQ company:

(a) both:

(i) in setting up the facilities referred to in subsection 82CD(1); and

(ii) in the period starting 12 months before, and ending 12 months after, the company first derives assessable income from the provision of regional headquarters support from those facilities; or

(b) in reimbursing expenditure incurred by a non-resident associated company of the RHQ company if the latter expenditure would have been covered by paragraph (a) if it had instead been incurred by the RHQ company at the time when it was incurred by the associated company;

but does not include:

(c) costs incurred in connection with feasibility studies in relation to the setting up of facilities in Australia to provide regional headquarters support; or

(d) costs incurred in connection with moving facilities that provide regional headquarters support from one location in Australia to another location in Australia; or

(e) the cost of depreciating assets, equipment, land, buildings or similar items.

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Definition of " RHQ setup costs " amended by No 77 of 2001.

82CB(2)
A company provides regional headquarters support if:

(a) the company provides to an associated company that is located in a country other than Australia; or

(b) a part of the company provides to another part of the company that is located in a country other than Australia;

any of the following:

(c) management related services; or

(d) data services; or

(e) software support services.

82CB(3)
A reference in this section to the provision of data services to a company, or a part of a company, is a reference to:

(a) the substantial input, transmission or manipulation of data; or

(b) the production of information from data;

for, or on behalf of, that company or that part of that company.

82CB(4)
A reference in this section to the provision of software support services to a company, or a part of a company, is a reference to the provision, to clients of that company or that part of that company, of advice and assistance in relation to computer software sold by that company or that part of that company.

S 82CB inserted by No 138 of 1994.