Income Tax Assessment Act 1936

Div 19 repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A .

No 143 of 2007 , s 3 and Sch 1 Part 6 contains the following application provision, effective 24 September 2007:

224 Application rule for credits arising under the International Tax Agreements Act 1953  
224(1)
Despite the repeal of Division 19 of Part III of the Income Tax Assessment Act 1936 , that Division continues to apply, after the commencement of this item, in relation to:

(a) a determination made by a person under the Division before the commencement of this item; or

(b) a credit to which the Division applied before the commencement of this item;

as if the repeal had not happened.

224(2)
The Commissioner may make determinations under that Division as it so continues to apply.

224(3)
Section 24 of the International Tax Agreements Act 1953 , as inserted, applies from the commencement of this item in relation to any income year.

Div 19 inserted by No 18 of 1960.

S 160AK repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 160AK formerly read:

SECTION 160AK AMENDMENT OF DETERMINATIONS  
160AK(1)
Subject to subsection (2), the Commissioner may at any time amend a determination in such manner as he thinks necessary.

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S 160AK(1) amended by No 20 of 1990 and No 108 of 1981.

160AK(2)
An amendment of a determination is not to be made after the end of 4 years after the original determination date except to correct an error in calculation or a mistake of fact or in consequence of an adjustment, credit or refund of Australian tax or foreign tax.

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S 160AK(2) substituted for s 160AK(2) and (3) by No 20 of 1990.

Former s 160AK(2) amended by No 73 of 1989, No 78 of 1988, No 51 of 1986, No 87 of 1978 and No 94 of 1961.

160AK(3)

(Omitted by No 20 of 1990)

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Former s 160AK(3) amended by No 73 of 1989, No 78 of 1988, No 51 of 1986 and No 87 of 1978.

160AK(4)
Nothing in this section prevents the amendment of a determination in order to give effect to a decision upon an appeal or review or the amendment of a determination increasing the amount of a credit in pursuance of an objection made by the person to whom the determination relates or pending an appeal or review.

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S 160AK(4) amended by No 94 of 1961.

160AK(5)
An amended determination shall, for the purposes of this Division, be deemed to be a determination.

160AK(6)
In this section:

"original determination date"
, in relation to a determination, means:

(a) in the case of a determination other than an amended determination - the date on which the determination was made; or

(b) in the case of an amended determination - the date on which the original determination was made.

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History

S 160AK(6) inserted by No 78 of 1988.