Income Tax Assessment Act 1936
(Repealed by No 79 of 2010 )
No 147 of 2011, s 3 and Sch 7 item 1 contains the following application provision:
former section 222AOE
1 Validation of notices
This item applies if the Commissioner gave (or purported to give) a notice under former section 222AOE on or after 10 December 2007 by sending it by pre-paid post in accordance with section 28A of the Acts Interpretation Act 1901 .
For the purpose of former section 222AOE, treat the notice as having been given at the time the Commissioner sent it by pre-paid post in accordance with section 28A of the Acts Interpretation Act 1901 .
This item applies despite section 29 of the Acts Interpretation Act 1901 .
This item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court on or before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a notice referred to in subitem (1).
In this item:
means former section 222AOE of the Income Tax Assessment Act 1936 (as that section was in force before the commencement of Schedule 1 to the Tax Laws Amendment (Transfer of Provisions) Act 2010 ).
former section 222AOE
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