Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION

Division 3 - Deductions

View history reference

View history note

Former Subdivision CB - Regional Headquarters (RHQs)

View history note

History

Subdiv CB repealed by No 47 of 2016, s 3 and Sch 6 item 11, applicable: (a) so far as they affect assessments - to assessments for the 2015-16 income year and all later income years; and (b) otherwise - 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 - 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Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);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right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);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If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the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provision ) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 25 Schedule does not limit operation of section 7 of the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.

FORMER SECTION 82CE

82CE DETERMINATION OF RHQ COMPANIES
(Repealed by No 47 of 2016)

View history note

History

View history note

S 82CE repealed by No 47 of 2016, s 3 and Sch 6 item 11, applicable: (a) so far as they affect assessments - to assessments for the 2015-16 income year and all later income years; and (b) otherwise - to acts done or omitted to be done, or states of affairs existing, after 6 May 2016. For savings provisions, see note under Pt III Div 3 Subdiv CB heading. S 82CE formerly read:

SECTION 82CE DETERMINATION OF RHQ COMPANIES
82CE(1)
Subject to subsection (3), the Minister may, on application by a company under section 82CD, determine, by legislative instrument, that the company is an RHQ company for the purposes of this Subdivision.
View history note

Hide history note

History

S 82CE(1) amended by No 110 of 2014, s 3 and Sch 5 item 14, by substituting " Minister " for " Treasurer " , effective 16 October 2014.

S 82CE(1) amended by No 58 of 2006 , s 3 and Sch 7 item 247, by substituting " determine, by legislative instrument, " for " make a written determination " , effective 22 June 2006.

82CE(2)
The determination must:

(a) specify the day when the company commences to be an RHQ company; and

(b) contain any other information the Minister considers appropriate.
View history note

Hide history note

History

S 82CE(2) amended by No 110 of 2014, s 3 and Sch 5 item 14, by substituting " Minister " for " Treasurer " , effective 16 October 2014.

82CE(3)
A determination of the Minister under subsection (1):

(a) may only be made if the Minister is satisfied that the company has the intention mentioned in subsection 82CD(1); and

(b) must be made in accordance with guidelines determined by the Minister under this section.
View history note

Hide history note

History

S 82CE(3) amended by No 110 of 2014, s 3 and Sch 5 item 14, by substituting " Minister " for " Treasurer " (wherever occurring), effective 16 October 2014.

82CE(4)
The Minister must, by legislative instrument, determine guidelines for the making of determinations under subsection (1). The guidelines may require the Minister to take into account:

(a) specified criteria; or

(b) recommendations of particular bodies; or

(c) any other factors.
View history note

Hide history note

History

S 82CE(4) amended by No 110 of 2014, s 3 and Sch 5 item 14, by substituting " Minister " for " Treasurer " (wherever occurring), effective 16 October 2014.

S 82CE(4) amended by No 58 of 2006 , s 3 and Sch 7 item 248, by substituting " , by legislative instrument, determine guidelines " for " determine written guidelines " , effective 22 June 2006.

82CE(5)
(Repealed by No 58 of 2006)
View history note

Hide history note

History

S 82CE(5) repealed by No 58 of 2006 , s 3 and Sch 7 item 249, effective 22 June 2006. S 82CE(5) formerly read:

82CE(5)
Determinations made under this section are disallowable instruments for the purposes of section 46A of the Acts Interpretation Act 1901 .

S 82CE inserted by No 138 of 1994.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.