Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 2   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

13   Application of Part IVAA

An application under section 14ZAF or 14ZAG of the Principal Act as amended by this Act:

(a) must not be made before 1 July 1992; and

(b) must not relate to an arrangement (within the meaning of section 14ZAAA of that Act as so amended) that began to be carried out before 1 July 1992 or, if the commencement of this Act is later, that commencement.