Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)

Schedule 1   Collection and recovery of tax

Part 3   Application, transitional and saving provisions

Divison 2   Division 5 of the Income Tax Assessment Act 1997

Income Tax (Transitional Provisions) Act 1997
56   Transitional provision

Despite the repeal of section 204 of theIncome Tax Assessment Act 1936 by this Schedule, that section (other than subsection 204(3)) continues to apply, from the commencement time, to income tax or shortfall interest charge to which Division 5 of theIncome Tax Assessment Act 1997, as inserted by this Schedule, does not apply.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).