Income Tax (Transitional Provisions) Act 1997

Pt 2-20 inserted by No 80 of 2006 , s 3 and Sch 6 item 8, effective 30 June 2006.

Div 67 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Div 67 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

Subdiv 67-L repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.

Subdiv 67-L inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.

S 67-115 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-115 formerly read:

SECTION 67-115 Effect of notices  
67-115(1)
Your entitlement to a tax offset refund, and the time by which the refund must be applied in accordance with Divisions 3 and 3A of Part IIB of the Taxation Administration Act 1953 , do not depend on, and are not in any way affected by, the giving of a notice under this Subdivision.

67-115(2)
An ascertainment mentioned in subsection 67-100(1) is not an assessment for the purposes of the income tax law.

S 67-115 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.