Income Tax Assessment Act 1936
View history note
Hide history noteDiv 19 repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or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:
as if the repeal had not happened.
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;
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.
(Repealed by No 143 of 2007 )
S 160AK repealed by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 160AK formerly read:
S 160AK(1) amended by No 20 of 1990 and No 108 of 1981. S 160AK(2) substituted for s 160AK(2) and (3) by No 20 of 1990. Former s 160AK(2) amended by No 73 of 1989, No 78 of 1988, No 51 of 1986, No 87 of 1978 and No 94 of 1961. (Omitted by No 20 of 1990) Former s 160AK(3) amended by No 73 of 1989, No 78 of 1988, No 51 of 1986 and No 87 of 1978. S 160AK(4) amended by No 94 of 1961.
"original determination date"
S 160AK(6) inserted by No 78 of 1988.
SECTION 160AK AMENDMENT OF DETERMINATIONS
160AK(1)
Subject to subsection (2), the Commissioner may at any time amend a determination in such manner as he thinks necessary.
160AK(2)
An amendment of a determination is not to be made after the end of 4 years after the original determination date except to correct an error in calculation or a mistake of fact or in consequence of an adjustment, credit or refund of Australian tax or foreign tax.
160AK(3)
160AK(4)
Nothing in this section prevents the amendment of a determination in order to give effect to a decision upon an appeal or review or the amendment of a determination increasing the amount of a credit in pursuance of an objection made by the person to whom the determination relates or pending an appeal or review.
160AK(5)
An amended determination shall, for the purposes of this Division, be deemed to be a determination.
160AK(6)
In this section:
, in relation to a determination, means:
(a)
in the case of a determination other than an amended determination
-
the date on which the determination was made; or
(b)
in the case of an amended determination
-
the date on which the original determination was made.
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