Part IX repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-2008 income year and later years.

Former Part IX inserted by No 97 of 1989 and amended by No 105 of 1989.

Div 11 repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years.

Div 11 inserted by No 82 of 1993.

S 315E repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 315E formerly read:

SECTION 315E AMENDMENT OF ASSESSMENTS - REMISSION OR REFUND OF FINANCIAL ASSISTANCE FUNDING LEVY  
315E(1) [Operation of sec 170]  

Section 170 does not prevent the amendment of an assessment for the purposes of giving effect to section 315B or 315C .

315E(2) [Situations resulting in amendment]  

The following are examples of situations that could result in such an amendment being made:

(a) the remission of the whole or a part of an amount of financial assistance funding levy;

(b) the refund or other application of an overpayment of financial assistance funding levy.

315E(3) [Effect of remission]  

For the purposes of section 315B , the effect of a remission of financial assistance funding levy is that the amount remitted is taken never to have been incurred.

S 315E inserted by No 82 of 1993.