Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 6   Application and saving provisions

Part 3   Other saving provisions and transitional provisions

15   Extended operation of subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953

In addition to the operation that it has apart from this item, subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953 also applies to an amount of a liability (within the meaning of that subsection) that a person pays after the repeal of section 259 of the Income Tax Assessment Act 1936 by item 166 of Schedule 1 to this Act, if the liability arose before 1 July 2000.