Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
This Division has effect as if a notice given under section 342 of the Superannuation Industry (Supervision) Act 1993 (about pre-1 July 88 funding credits) or under regulations made for the purposes of that section had never been given if:
(a) the notice is revoked; or
(b) the decision to give the notice is set aside.
Division 295
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Taxation of superannuation entities
Subdivision 295-A
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Provisions of general operation
SECTION 295-30
295-30
Effect of revocation etc. of SIS Act notices
This Division has effect as if a notice given under section 342 of the Superannuation Industry (Supervision) Act 1993 (about pre-1 July 88 funding credits) or under regulations made for the purposes of that section had never been given if:
(a) the notice is revoked; or
(b) the decision to give the notice is set aside.
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