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 4   Estimates

60   Reducing and revoking estimates

(1) Section 268-40 in Schedule 1 to theTaxation Administration Act 1953, as added by this Schedule, applies in relation to:

(a) a notice given by the Commissioner before, on or after the commencement time; or

(b) proceedings that relate to the recovery of the unpaid amount of an estimate commenced before, on or after the commencement time; or

(c) an application made under section 234, 459P, 462 or 464 of theCorporations Act 2001 before, on or after the commencement time.

(2) Section 268-45 in Schedule 1 to theTaxation Administration Act 1953, as added by this Schedule, applies in relation to a proof of debt lodged before, on or after the commencement time.