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Div 19 repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or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S 160AL repealed by No 143 of 2007 , s 3 and Sch 1 item 66, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or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 160AL formerly read:

SECTION 160AL OBJECTIONS  
160AL
A person to whom a determination relates who is dissatisfied with the determination may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

S 160AL substituted by No 216 of 1991.