Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 9   Release from particular liabilities in cases of serious hardship

Part 3   Transitional and application provisions

18   Transitional provision

 

(1) This item applies to an application made under:

(a) section 133 of the Fringe Benefits Tax Assessment Act 1986 before its repeal by item 5 of this Schedule; or

(b) section 265 of the Income Tax Assessment Act 1936 before its repeal by item 15 of this Schedule.

      

(2) If the application has not been finally determined before the commencement of this Schedule, Division 340 in Schedule 1 to the Taxation Administration Act 1953 applies as if the application had been made under section 340-5 in Schedule 1 to that Act.