Income Tax Assessment Act 1997

Div 160 heading amended by No 8 of 2022, s 3 and Sch 6 item 4, substituting " , 2021-22 or 2022-23 " for " or 2021-22 " , effective 1 April 2022.

Div 160 inserted by No 92 of 2020, s 3 and Sch 2 item 2, effective 1 January 2021.

Former Div 160 repealed by No 96 of 2014, s 3 and Sch 2 item 1, effective 30 September 2014 and applicable to assessments for the income year before the income year in which this Schedule commences, for the income year in which this Schedule commences and for later income years. No 96 of 2014, s 3 and Sch 2 item 43 contains the following transitional and saving provision:

43 Making and amending assessments, and doing other things, in relation to past matters  
43(1)
Even though a part of an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (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(a) making or amending an assessment (including under a provision that is itself repealed or amended);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right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);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.

43(2)
This item does not limit the operation of the Acts Interpretation Act 1901.

Former Div 160 inserted by No 88 of 2013, s 3 and Sch 5 item 2, effective 29 June 2013.

Subdiv 160-B inserted by No 92 of 2020, s 3 and Sch 2 item 2, effective 1 January 2021.

Former Subdiv 160-B repealed by No 96 of 2014, s 3 and Sch 2 item 1, effective 30 September 2014 and applicable to assessments for the income year before the income year in which this Schedule commences, for the income year in which this Schedule commences and for later income years. For transitional and saving provision see note under Div 160 heading.

Former Subdiv 160-B inserted by No 88 of 2013, s 3 and Sch 5 item 2, effective 29 June 2013.

S 160-16(1) amended by No 8 of 2022, s 3 and Sch 6 item 24, by substituting " , 2021-22 or 2022-23 " for " or 2021-22 " , effective 1 April 2022.

S 160-16 inserted by No 127 of 2021, s 3 and Sch 3 item 33, effective 8 December 2021.