Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to pooled development funds Interpretation

20   Application of amendments

 

(1) In this section:
        

"amended Act" means the Principal Act as amended by this Division;

"at any time" includes at a time before the commencement of this section.

      

(2) The following apply in relation to a year of income beginning at any time:
        

(a) the amendments made by sections 8, 10, 13, 17 and 19;
          

(b) sections 79EA and 79EB of the amended Act.
          

      

(3) The following apply in relation to a dividend paid at any time:
        

(a) section 124ZM of the amended Act;
          

(b) the amendments made by sections 14, 15 and 16 of this Act.
          

      

(4) The following apply in relation to income derived at any time:
        

(a) section 124ZN of the amended Act;
          

(b) the amendment made by section 12 of this Act.
          

      

(5) Section 124ZO of the amended Act applies in relation to shares acquired at any time.
        

      

(6) Section 124ZP of the amended Act applies in relation to a disposal (within the meaning of Part IIIA of that Act) occurring at any time.
        

      

(7) Section 124ZQ of the amended Act applies in relation to a company becoming a PDF at any time.
        

      

(8) Section 124ZR of the amended Act applies in relation to a company ceasing at any time to be a PDF.
        

      

(9) The amendment made by section 18 applies in relation to a payment made at any time.