Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 2   Consolidation and repeal of tax provisions

Part 3   Repeals of penalty tax provisions

Division 2   Savings provisions

98   Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on a provision of an Act, and that provision is repealed by Division 1 of this Part, the repeal is disregarded so far as it affects the operation of the subject provision.