Income Tax Assessment Act 1936

S 257 amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.

S 257 amended by No 52 of 1986.

Archived:

S 258 and 259 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 166, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive . Act No 101 of 2006 , s 3 and Sch 6 item 15 extends the operation of subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953 as a consequence of the repeal of section 259 by the above item. Item 15 reads:

15 Extended operation of subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953  
15
In addition to the operation that it has apart from this item, subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953 also applies to an amount of a liability (within the meaning of that subsection) that a person pays after the repeal of section 259 of the Income Tax Assessment Act 1936 by item 166 of Schedule 1 to this Act, if the liability arose before 1 July 2000.