Taxation Laws Amendment Act (No. 4) 1995 (Repealed) (171 of 1995)

SCHEDULE 4   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

PART 3   REGISTER OF APPROVED OCCUPATIONAL CLOTHING

11.   Transitional-pending proceedings

(1) This item applies to proceedings to which the Textiles, Clothing and Footwear Development Authority was a party and that:

(a) arose out of section 51AL of the Income Tax Assessment Act 1936; and

(b) were pending in any court or tribunal immediately before the commencement of this item.

(2) The Industry Secretary is, by force of this item, substituted for the Authority as a party to the proceedings.