A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 6 Shorter period of review (SPOR) taxpayers
Part 3 Application of amendments
24 Application
(1) The amendment made by item 2 applies in respect of the year of income commencing on 1 July 2000 or a later year of income.
(2) The amendment made by item 3 applies to declarations made on or after 1 July 2000 in respect of returns given or applications for amendments made in respect of the year of income commencing on that day or a later year of income.
(3) The amendments made by items 4 to 9 and 11 apply to amendments made on or after 1 July 2000 in respect of assessments for the year of income commencing on that day or a later year of income.
(4) The amendments made by items 12 and 13 apply to family agreements entered into on or after 1 July 2000 in respect of the year of income commencing on that day or a later year of income.
(5) The amendments made by items 15 and 16 apply in respect of applications made on or after 1 July 2000 for private rulings for the year of income commencing on that day or a later year of income.
(6) The amendments made by items 17 to 22 apply in respect of taxation objections made on or after 1 July 2000 in respect of assessments or private rulings for the year of income commencing on that day or a later year of income.
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