Trade Support Loans Amendment Act 2023 (61 of 2023)

Schedule 1   Amendments

Part 3   Transitional provisions

165   Transitional - instruments or documents issued or given by, or on behalf of, the Commissioner of Taxation

If:

(a) during the period:

(i) beginning at the commencement of this item; and

(ii) ending on 1 January 2025;

an instrument or other document is issued or given by, or on behalf of, the Commissioner of Taxation; and

(b) apart from this item, the instrument or document would be invalid because it includes a reference to one or more things mentioned in column 1 of the following table; and

(c) the instrument or document would be valid if each reference in the instrument or document to a thing mentioned in column 1 of a particular item of the table were instead a reference to the thing mentioned in column 2 of that item;

the instrument or document has effect as if each reference in the instrument or document to a thing mentioned in column 1 of that item were instead a reference to the thing mentioned in column 2 of that item.