Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-A - Provisions of general operation  

SECTION 295-30  

295-30   Effect of revocation etc. of SIS Act notices  

This Division has effect as if a notice given under section 342 of the Superannuation Industry (Supervision) Act 1993 (about pre-1 July 88 funding credits) or under regulations made for the purposes of that section had never been given if:

(a) the notice is revoked; or

(b) the decision to give the notice is set aside.