Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Subdiv 353-A heading inserted by No 8 of 2019, s 3 and Sch 8 item 18, effective 1 April 2019.

S 353-17 repealed by No 96 of 2014, s 3 and Sch 1 item 95, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 353-17 formerly read:

SECTION 353-17 OFFSHORE INFORMATION NOTICES  
353-17
For the purposes of the * MRRT law, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:

(a) a reference to a taxpayer in that section were a reference to an entity; and

(b) a reference to an assessment in that section were a reference to an assessment under Division 155 of this Schedule relating to * MRRT; and

(c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to the MRRT law.

S 353-17 inserted by No 14 of 2012, s 3 and Sch 1 item 31, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.