Taxation Administration Regulations 2017

PART 7 - TRANSITIONAL MATTERS  

Division 1 - Transitional matters relating to the repeal of the Taxation Administration Regulations 1976  

SECTION 71   THINGS DONE UNDER OLD REGULATIONS  

71(1)  
If:


(a) a thing was done for a particular purpose under the Taxation Administration Regulations 1976 as in force immediately before those regulations were repealed; and


(b) the thing could be done for that purpose under this instrument;

the thing has effect for the purposes of this instrument as if it had been done under this instrument.

71(2)  
Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to an election, a declaration, a certificate, a notice, an application, an order or a document being given, made or served.

Example 1:

A certificate given in accordance with regulation 5 of the Taxation Administration Regulations 1976 has effect for the purposes of this instrument as if it had been made under section 7 of this instrument.

Example 2:

If the Commissioner served a document on a person under regulation 12F of the Taxation Administration Regulations 1976 , the service of the document has effect for the purposes of this instrument as if it had been done under section 14 of this instrument.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.