Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 10   Endorsement of charities etc.

Part 2   Application and transitional provisions

45   Transitional - acts or things done before commencement under repealed endorsement provisions

 

(1) In this item:

repealed provision means any of these provisions (as in force immediately before the commencement of this item):

(a) sections 30-130 to 30-175 of the Income Tax Assessment Act 1997;

(b) sections 50-115 to 50-160 of that Act.

      

(2) This item applies to an act or thing if:

(a) the act or thing was done before the commencement of this item; and

(b) the act or thing was done under, or for the purposes of, a repealed provision.

      

(3) The act or thing has effect, after the commencement of this item, as if it had been done under, or for the purposes of, the corresponding provision of the Taxation Administration Act 1953 (as in force on and after the commencement of this item).