Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
PART 2 AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
13 Application of Part IVAA
An application under section 14ZAF or 14ZAG of the Principal Act as amended by this Act:
(a) must not be made before 1 July 1992; and
(b) must not relate to an arrangement (within the meaning of section 14ZAAA of that Act as so amended) that began to be carried out before 1 July 1992 or, if the commencement of this Act is later, that commencement.