Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Income Tax Assessment Act 1997

230   Subsections 30-85(3) and (4)

Repeal the subsections, substitute:

(3) A declaration made by the Minister under subsection (2) must not take effect earlier than the day after it is registered on the Federal Register of Legislation under the Legislation Act 2003.

(4) The Minister may, by legislative instrument, revoke a declaration made by the Minister under subsection (2). The revocation must not take effect earlier than the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003.