Income Tax Assessment (1936 Act) Regulation 2015

PART 9 - APPLICATION AND TRANSITIONAL PROVISIONS  

SECTION 24   TRANSITIONAL - HOW CERTAIN NEW PROVISIONS OF THIS INSTRUMENT APPLY TO EXISTING ELIGIBLE DUTY CERTIFICATES  

24(1)    
This section applies to a certificate issued under paragraph 23AD(1)(a) of the Act that is in force immediately before the commencement of Schedule 3 to the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 .

24(2)    
For that certificate, items 4 and 5 of the table in subsection 6(3) of this instrument (as inserted by that Schedule) apply, on and after that commencement, as if:

(a)    the areas in column 2 of each of those items; and

(b)    the day in column 3 of each of those items;

were the same as they were in those items as in force immediately before that commencement.