Income Tax Assessment Act 1936

Div 19 repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A .

No 143 of 2007 , s 3 and Sch 1 Part 6 contains the following application provision, effective 24 September 2007:

224 Application rule for credits arising under the International Tax Agreements Act 1953  
224(1)
Despite the repeal of Division 19 of Part III of the Income Tax Assessment Act 1936 , that Division continues to apply, after the commencement of this item, in relation to:

(a) a determination made by a person under the Division before the commencement of this item; or

(b) a credit to which the Division applied before the commencement of this item;

as if the repeal had not happened.

224(2)
The Commissioner may make determinations under that Division as it so continues to apply.

224(3)
Section 24 of the International Tax Agreements Act 1953 , as inserted, applies from the commencement of this item in relation to any income year.

Div 19 inserted by No 18 of 1960.

S 160AIB repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 160AIB formerly read:

SECTION 160AIB RELIANCE BY COMMISSIONER ON CLAIM FOR CREDIT  
160AIB(1)
Where a person makes a claim for a credit (whether in a return of income of a year of income or otherwise), the Commissioner may, for the purpose of determining whether a credit is allowable to the person and, if the Commissioner determines that a credit is allowable, for the purpose of determining the amount of the credit, accept, in whole or in part, any statement in the claim that is relevant to the determination.

160AIB(2)
Despite subsection (1), where, in a document furnished with a claim for a credit, a question is raised that is relevant to the determination of the claim, the Commissioner must give attention to that question.

160AIB(3)
In deciding whether a determination of a claim for a credit is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the determination of the claim is deemed to have been made, held or formed when the determination of the credit was made.

S 160AIB inserted by No 20 of 1990.