S 415-1 amended by No 77 of 2014, s 3 and Sch 1 item 43, by substituting
"
Infrastructure CEO
"
for
"
Infrastructure Coordinator
"
, effective 1 September 2014. No 77 of 2014, s 3 and Sch 2 items 12 and 13 contain the following transitional and savings provisions:
Part 7
-
Provisions relating to Division 415 of the Income Tax Assessment Act 1997
12 Things done by, or in relation to, Infrastructure Coordinator
(1)
If, before the transition time, a thing was done by, or in relation to, the Infrastructure Coordinator, then, for the purposes of the operation of:
(a)
Division
415
of the
Income Tax Assessment Act 1997
as in force from the transition time; and
(b)
the infrastructure project designation rules made under section
415-100
of that Act; and
(c)
any other law to the extent that it relates to that Division or those rules;
the thing is taken to have been done by, or in relation to, the CEO for the purposes of the provision under, or in relation to, which the thing would have been done if the thing had been done immediately after the transition time.
(2)
For the purposes of subitem (1), a thing done before the transition time under a provision amended by Part 2 of Schedule 1 to this Act has effect from that time as if it had been done under that provision as amended. However, this is not taken to change the time at which the thing was actually done.
(3)
For the purposes of subitem (1), if:
(a)
any proceedings to which the Infrastructure Coordinator was a party were pending in any court or tribunal immediately before the transition time; and
(b)
the proceedings relate to a thing done by, or in relation to, the Infrastructure Coordinator under Division
415
of the
Income Tax Assessment Act 1997
;
the CEO is substituted for the Infrastructure Coordinator as a party to the proceedings from the transition time.
(4)
The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified thing done by, or in relation to, the Infrastructure Coordinator. The determination has effect accordingly.
(5)
A determination made under subitem (4) is not a legislative instrument.
13 Infrastructure project designation rules
(1)
A reference to the Infrastructure Coordinator in a provision of the infrastructure project designation rules made under section
415-100
of the
Income Tax Assessment Act 1997
has effect, after the transition time, as if it were a reference to the CEO.
(2)
Subsection
415-100(2)
of the
Income Tax Assessment Act 1997
applies on and after the transition time as if the reference in that subsection to Infrastructure Australia included a reference to the old Infrastructure Australia.
S 415-1 inserted by No 124 of 2013, s 3 and Sch 2 item 4, effective 11 July 2013.