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Div 19 repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or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S 160AM repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or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 160AM formerly read:

SECTION 160AM INFORMATION FOR CREDIT TO BE FURNISHED WITHIN 4 YEARS  
160AM
Where a person claims a credit, the credit shall not be allowed unless, for a period of 4 years after the date upon which the Australian tax against which the credit is claimed became due and payable (or within such further period, not exceeding 3 years, as the Commissioner, in special circumstances, determines), the person claiming the credit is able to produce all the information necessary for the purpose of determining the amount of the credit, including information in relation to any amount to which a person is entitled in respect of any relief or repayment of foreign tax in respect of income derived by the person claiming the credit.

S 160AM amended by No 101 of 1992, No 20 of 1990, No 51 of 1986, No 108 of 1981, No 4 of 1968 and No 94 of 1961.