Subdiv CB repealed by No 47 of 2016, s 3 and Sch 6 item 11, applicable: (a) so far as they affect assessments
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to assessments for the 2015-16 income year and all later income years; and (b) otherwise
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to acts done or omitted to be done, or states of affairs existing, after 6 May 2016. No 47 of 2016, s 3 and Sch 6 items 21
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25 contain the following savings provisions:
Division 2
-
Savings provisions
21 Object
21
The object of this Division is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:
(a)
any act done or omitted to be done; or
(b)
any state of affairs existing; or
(c)
any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
22 Making and amending assessments, and doing other things, in relation to past matters
22
Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(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making or amending an assessment (including under a provision that is itself repealed or amended);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right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);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.
23 Saving of provisions about effect of assessments
23
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the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.
24 Repeals disregarded for the purposes of dependent provisions
24
If the operation of a provision (the
subject provision
) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
25 Schedule does not limit operation of section 7 of the
Acts Interpretation Act 1901
25
This Schedule does not limit the operation of section
7
of the
Acts Interpretation Act 1901
.
Subdiv CB inserted by No 138 of 1994.
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