Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 1 Collection and recovery of tax
Part 3 Application, transitional and saving provisions
Divison 6 Provisions relating to former provisions of the Income Tax Assessment Act 1936
66 Inoperative provisions
(1) This item applies if:
(a) just before the commencement time, a person was liable to pay an amount to the Commissioner under:
(i) former section 220AAE, 220AAM or 220AAR of theIncome Tax Assessment Act 1936; or
(ii) former subsection 221YHZD(1) or (1A) of that Act; or
(iii) former subsection 221YN(1) of that Act; or
(b) the Commissioner has reason to suspect that, just before the commencement time, a person was so liable.
(2) Despite the repeal of Divisions 8 and 9 of Part VI of theIncome Tax Assessment Act 1936 by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after the commencement time, in relation to the liability or suspected liability, as if the repeal had not happened.
(3) Subsection 268-90(2) in Schedule 1 to theTaxation Administration Act 1953, as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:
(a) that relate to the liability, or suspected liability; and
(b) that the declaration or affidavit would have been required to verify if subsection 222AHE(4), 222AID(4) or 222AIH(3) of theIncome Tax Assessment Act 1936, as in force just before the commencement time, had applied to the declaration or affidavit.