Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 3   Waiver connected with proceeds of crime proceedings

Taxation Administration Act 1953

14   Application provision

(1) Division 342 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:

(a) proceedings started, or proposed to be started, on or after the commencement of that Division; and

(b) proceedings started, and not ended, before that commencement.

That Division applies whether the liability was incurred before, on or after that commencement.

(2) For the purposes of paragraph (1)(b), proceedings are taken not to have ended before that commencement if any appeal relating to the proceedings has not ended, or a period for lodging an appeal relating to the proceedings has not ended, before that commencement.