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Div 67 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.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Subdiv 67-L repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019.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S 67-130 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-130 formerly read:

SECTION 67-130 Evidence  
67-130(1)
The production of:

(a) a notice given under this Subdivision; or

(b) a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of a notice given under this Subdivision;

is, except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.

67-130(2)
The production of a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of or extract from a notice given under this Subdivision is evidence of the matters set out in the document to the same extent as the original would have been evidence of those matters.

S 67-130 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.