Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014 (122 of 2014)

Schedule 1   Energy supplement replacing clean energy supplement

Part 5   Energy supplement consequential amendments

Income Tax Assessment Act 1997

294   Transitional provisions

(1) Items 1, 2, 3 and 4 of the table in section 52-15 of the Income Tax Assessment Act 1997 apply on and after the commencement of this item as if a reference in those items to energy supplement included a reference to clean energy supplement.

(2) Paragraphs 52-70(e), 52-132(c) and 52-140(3)(c) of the Income Tax Assessment Act 1997 apply on and after the commencement of this item as if a reference in those paragraphs to energy supplement included a reference to clean energy supplement.

(3) Item 4D of the table in section 53-10 of the Income Tax Assessment Act 1997 applies on and after the commencement of this item as if a reference in that item to energy supplement included a reference to clean energy supplement.