Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 12   Amendments relating to reasonable benefits limits

Sub-Division E   Alleviation of notice requirements

108   Alleviation of notice requirements

If, apart from this section, a payer would, only because of the application of the amendments made by this Division, be required under section 140M of the Principal Act as amended by this Act to have given a notice before the commencement of this Division, that notice is not required to be given until the end of the 28th day after the day on which this Division commences.