S 130 substituted by No 64 of 2020, s 3 and Sch 3 item 214, effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 items 325 and 326 contain the following transitional provisions:

325 Transitional - general provision to preserve existing instruments  
(1)
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:

(a) the instrument was in force immediately before the commencement of this Part; and

(b) the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and

(c) item 326 does not apply to the instrument.
(2)
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended. 326 Transitional - other instruments  
…

(2)
A notice given under section 130 of the Income Tax Assessment Act 1936 to a particular person and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were a notice under subsection 130(2) of that Act as amended by this Part.
(3)
A declaration made under the definition of unit trust in section 202A of the Income Tax Assessment Act 1936 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were a declaration under section 202AB of that Act as inserted by this Part.
…

S 130 formerly read:

SECTION 130 MASTER OR AGENT TO MAKE RETURN  
130
The master of the ship, or the agent or other representative in Australia of the owner or charterer, shall, when called upon by the Commissioner by notice in the Gazette or by any other notice to him or her , make a return of the amounts so paid or payable.

S 130 amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011.