Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 2 Consolidation and repeal of tax provisions
Part 3 Repeals of penalty tax provisions
Division 2 Savings provisions
97 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by Division 1 of this Part deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment commences, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment commences.