Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 1   References to specific Ministers, Departments and Secretaries

Division 1   Main amendments

Taxation Administration Act 1953

74   Transitional - amendments do not affect things done

Things done under amended provisions

(1) Subitem (2) applies to a thing done under a provision of an Act if:

(a) the provision is amended by an item of this Part; and

(b) the thing was in force immediately before the commencement of that item.

(2) The thing has effect, after the commencement of that item, as if it had been done under that provision as amended by that item. However, this is not taken to change the time at which the thing was actually done.

Amendments do not affect requirements for things done

(3) Subitem (4) applies to a thing done under an Act if:

(a) the thing was in force, and complied with a requirement of that Act, immediately before the commencement of an item of this Part; and

(b) immediately after the commencement of that item, the thing fails to comply with that requirement solely because of the amendments of that Act made by that item.

(4) Disregard those amendments when considering, on and after the commencement of that item, whether the thing complies with that requirement.

Meaning of thing done

(5) In this item, doing a thing includes:

(a) making an instrument; and

(b) making a decision.