Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 291 inserted by No 118 of 2013, s 3 and Sch 1 item 1, effective 29 June 2013. No 118 of 2013, s 3 and Sch 1 Pt 7 contains the following application, transitional and saving provisions:

Part 7 - Application, transitional and saving provisions

Division 1 - Application and transitional provisions

110 Application  
110(1)
Subject to this Part, the amendments made by this Schedule [ of No 118 of 2013] apply:

(a) so far as they affect assessments relating to an income year - to assessments for the 2013-14 income year and later income years; and

(b) so far as they affect assessments relating to a financial year - to assessments for the 2013-2014 financial year and later financial years; and

(c) otherwise - to acts done or omitted to be done, or states of affairs existing, or periods ending, on or after the start of the first income year starting on or after 1 July 2013.

110(2)
Subitem (1) does not apply to item 1 of this Schedule [ of No 118 of 2013].

…

Division 2 - Saving provisions

112 Making and amending assessments, and doing other things etc., in relation to past matters  
112
Even though an Act is repealed or amended by this Act [ No 118 of 2013], the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003 ):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

113 Saving of provisions about effect of assessments  
113
If a provision or part of a provision that is repealed or amended by this Schedule [ of No 118 of 2013] deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 114 Saving of provisions about general interest charge and interest  
114
If:

(a) a provision or part of a provision that is repealed or amended by this Act [ No 118 of 2013] provides for the payment of:

(i) general interest charge or shortfall interest charge; or

(ii) an amount of interest worked out under subsection 292-425(2) of the Income Tax Assessment Act 1997 ; and

(b) in a particular case, the period in respect of which the charge or interest is payable (whether under the provision or under the Taxation Administration Act 1953 ) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

115 Saving of regulations - allocated amounts  
115(1)
This item applies to a regulation if:

(a) the regulation was made for the purposes of subsection 292-25(3) of the Income Tax Assessment Act 1997 ; and

(b) the regulation was in force immediately before the commencement of this item [ 29 June 2013].

115(2)
The regulation has effect, after the commencement of this item [ 29 June 2013], as if it had been made under subsection 291-25(3) of the Income Tax Assessment Act 1997 as amended by this Act [ No 118 of 2013].
116 Saving of regulations - notional taxed contributions  
116(1)
This item applies to a regulation if:

(a) the regulation was made for the purposes of subsection 292-170(1) of the Income Tax Assessment Act 1997 ; and

(b) the regulation was in force immediately before the commencement of this item [ 29 June 2013].

116(2)
The regulation has effect, after the commencement of this item [ 29 June 2013], as if it had been made under subsection 291-170(1) of the Income Tax Assessment Act 1997 as amended by this Act [ No 118 of 2013].
117 Saving of regulations - transitional rules for notional taxed contributions  
117(1)
This item applies to a regulation if:

(a) the regulation was made for the purposes of a provision of section 292-170 of the Income Tax Assessment Act 1997 mentioned in column 1 of an item of the table in subitem (3); and

(b) the regulation was in force immediately before the commencement of this item [ 29 June 2013].

117(2)
The regulation has effect, after the commencement of this item [ 29 June 2013], as if it had been made under the provision of section 291-170 of the Income Tax (Transitional Provisions) Act 1997 mentioned in column 2 of that item of the table, as inserted by this Act [ No 118 of 2013].

117(3)
This is the table mentioned in subitems (1) and (2):

Saving of regulations - notional taxed contributions
Item	Column 1 Provision of the Income Tax Assessment Act 1997 under which the existing regulation was made	Column 2 Provision of the Income Tax (Transitional Provisions) Act 1997 under which the regulation is taken, after the commencement of this item [ 29 June 2013], to have been made
1	Paragraph 292-170(6)(d)	Paragraph 291-170(2)(d)
2	Subparagraph 292-170(7)(e)(ii)	Subparagraph 291-170(3)(e)(ii)
3	Paragraph 292-170(7)(f)	Paragraph 292-170(3)(f)
4	Paragraph 292-170(8)(d)	Paragraph 292-170(4)(d)
5	Subparagraph 292-170(9)(e)(ii)	Subparagraph 291-170(5)(e)(ii)
6	Paragraph 292-170(9)(f)	Paragraph 292-170(5)(f)

118 Saving of determination about discretion to disregard contributions  
Determination relating to concessional contributions

118(1)
This item applies to a determination if:

(a) the determination was made under section 292-465 of the Income Tax Assessment Act 1997 in relation to concessional contributions for a financial year; and

(b) the determination was in force immediately before the commencement of this item [ 29 June 2013].

118(2)
The determination has effect, after the commencement of this item [ 29 June 2013], as if it had been made under section 291-465 of that Act as amended by this Act [ No 118 of 2013].

Determination relating to non-concessional contributions

118(3)
This item applies to a determination if:

(a) the determination was made under section 292-465 of the Income Tax Assessment Act 1997 in relation to non-concessional contributions for a financial year; and

(b) the determination was in force immediately before the commencement of this item [ 29 June 2013].

118(4)
The determination has effect, after the commencement of this item [ 29 June 2013], as if it had been made under section 292-465 of that Act as amended by this Act [ No 118 of 2013].
119 Part does not limit operation of the Acts Interpretation Act 1901  
119
This Part does not limit the operation of the Acts Interpretation Act 1901 .

Subdiv 291-B inserted by No 118 of 2013, s 3 and Sch 1 item 1, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 291-25(2) amended by No 127 of 2021, s 3 and Sch 3 item 71, by inserting para (e), effective 1 January 2022 and applicable in relation to the amount of your concessional contributions for the 2021-22 financial year and later financial years.

S 291-25(2) amended by No 89 of 2013 (as amended by No 118 of 2013), s 3 and Sch 1 item 19, by omitting " or subsection 290-170(6) (about MySuper products) " after " subsection 290-170(5) (about successor funds) " from para (b), effective 2 July 2019. For application provision, see note under s 295-190(1) .

S 291-25(2) amended by No 81 of 2016, s 3 and Sch 2 item 2, by substituting para (c) and (d) for para (c), effective 1 January 2017 and applicable in relation to the financial year starting on 1 July 2017 and later financial years. Para (c) formerly read:

(c) it is not any of the following:

(i) an amount mentioned in subsection 295-200(2);

(ii) an amount mentioned in item 2 of the table in subsection 295-190(1);

(iii) a contribution made to a * constitutionally protected fund.

S 291-25(2) amended by No 118 of 2013, s 3 and Sch 1 item 92, by inserting " or subsection 290-170(6) (about MySuper products) " in para (b), effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 291-25(4) substituted by No 81 of 2016, s 3 and Sch 2 item 3, effective 1 January 2017 and applicable in relation to the financial year starting on 1 July 2017 and later financial years. S 291-25(4) formerly read:

291-25(4)
Disregard Subdivision 295-D for the purposes of paragraph (2)(b).

S 291-25 inserted by No 118 of 2013, s 3 and Sch 1 item 1, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.