Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)

Part 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

17   Application of certain amendments

 

(1) In this section:
        

"amended Act" means the Principal Act as amended by this Act.

      

(2) The amendment made by section 4 applies to a person who becomes required after the commencement of this section to give a notice to the Commissioner under subsection 215 (1) of the amended Act.
        

      

(3) Subsection 222AGA (1) of the amended Act applies in relation to a deduction if, and only if, its due date (within the meaning of Division 8 of Part VI of that Act) is after 30 June 1993, even if the deduction was made before 1 July 1993.
        

      

(4) Subsection 222ALA (1) of the amended Act applies in relation to a liability under a remittance provision (within the meaning of Division 8 of Part VI of that Act) if, and only if, the liability arose because of deductions whose due date (within the meaning of that Division) is after 30 June 1993, even if the deductions were made before 1 July 1993.
        

      

(5) Subdivision B of Division 9 of Part VI of the amended Act applies in relation to a deduction:
        

(a) that was made after the commencement of this section; and
        

(b) whose due date (within the meaning of that Division) is after 30 June 1993.
        

      

(6) Subsection 222ALA (1), and Subdivision C of Division 9 of Part VI, of the amended Act apply in relation to an estimate under section 222AGA of that Act, even if the estimate relates to deductions made before 1 July 1993.