Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 6   Application and saving provisions

Part 3   Other saving provisions and transitional provisions

12   Continued operation of repealed section 215 of the Income Tax Assessment Act 1936

If, just before the repeal of section 215 of the Income Tax Assessment Act 1936 by Schedule 1 to this Act, that section applied to:

(a) a liquidator of a company that was being wound up; or

(b) a receiver for debenture holders who had taken possession of assets of a company; or

(c) an agent for a non-resident who had been required by the agent's principal to wind up the business or realise the assets of the principal;

the section continues so to apply in spite of the repeal.