Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 2   Consequential amendments of the Taxation Administration Act 1953

Part 2   Application and transitional

6   Application of section 14ZAXA

Section 14ZAXA applies to the re-enactment or remaking of a tax law if, and only if, the re-enacted or remade tax law commences at or after the commencement of that section. It applies to a private ruling even if the ruling was made before that commencement.