Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

58   Transitional - instruments
 

(1) The following table has effect:

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953 , was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105-10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105-10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105-50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105-55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105-120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105-120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105-120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105-120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105-120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105-120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105-125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105-125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105-125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105-125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105-125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353-10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353-10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353-15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355-5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355-5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382-5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353-10(1)(b) in Schedule 1

paragraph 353-10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353-10(3) in Schedule 1

subsection 353-10(3) in Schedule 1.

      

(2) The following table has effect:

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953 ...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105-A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105-10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105-55(1)(a) in Schedule 1.