Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 293 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013.No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012-13 income year and later income years.

(2)
Subitem (1) does not apply to item 1 of this Schedule.

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent.

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.

Subdiv 293-E inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.

S 293-145(2) repealed by No 127 of 2021, s 3 and Sch 3 item 42, effective 1 January 2022. S 293-145(2) formerly read:

293-145(2)
Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to a regulation made for the purposes of paragraph (1)(b).

S 293-145(2) substituted by No 126 of 2015, s 3 and Sch 1 item 300, effective 5 March 2016. S 293-145(2) formerly read:

293-145(2)
Despite subsection 12(2) of the Legislative Instruments Act 2003 , a regulation made for the purposes of paragraph (1)(b) may be expressed to take effect from any time on or after 1 July 2012.

S 293-145(2A) repealed by No 127 of 2021, s 3 and Sch 3 item 42, effective 1 January 2022. S 293-145(2A) formerly read:

293-145(2A)
Despite subsection 12(1A) (retrospective commencement of legislative instruments) of the Legislation Act 2003 , a regulation made for the purposes of paragraph (1)(b) must not commence before 1 July 2012.

S 293-145(2A) amended by No 78 of 2018, s 3 and Sch 2 item 16, by substituting " 12(1A) " for " 12(3) " , effective 25 August 2018.

S 293-145(2A) inserted by No 126 of 2015, s 3 and Sch 1 item 300, effective 5 March 2016.

S 293-145 inserted by No 82 of 2013, s 3 and Sch 3 item 1, effective 28 June 2013. For application provision see note under Div 293 heading.