Infrastructure Australia Amendment Act 2014 (77 of 2014)

Schedule 2   Transitional and savings provisions

Part 7   Provisions relating to Division 415 of the Income Tax Assessment Act 1997

12   Things done by, or in relation to, Infrastructure Coordinator

(1) If, before the transition time, a thing was done by, or in relation to, the Infrastructure Coordinator, then, for the purposes of the operation of:

(a) Division 415 of the Income Tax Assessment Act 1997 as in force from the transition time; and

(b) the infrastructure project designation rules made under section 415-100 of that Act; and

(c) any other law to the extent that it relates to that Division or those rules;

the thing is taken to have been done by, or in relation to, the CEO for the purposes of the provision under, or in relation to, which the thing would have been done if the thing had been done immediately after the transition time.

(2) For the purposes of subitem (1), a thing done before the transition time under a provision amended by Part 2 of Schedule 1 to this Act has effect from that time as if it had been done under that provision as amended. However, this is not taken to change the time at which the thing was actually done.

(3) For the purposes of subitem (1), if:

(a) any proceedings to which the Infrastructure Coordinator was a party were pending in any court or tribunal immediately before the transition time; and

(b) the proceedings relate to a thing done by, or in relation to, the Infrastructure Coordinator under Division 415 of the Income Tax Assessment Act 1997;

the CEO is substituted for the Infrastructure Coordinator as a party to the proceedings from the transition time.

(4) The Minister may, by writing, determine that subitem (1) does not apply in relation to a specified thing done by, or in relation to, the Infrastructure Coordinator. The determination has effect accordingly.

(5) A determination made under subitem (4) is not a legislative instrument.

Note: See also item 14 of this Schedule (continuation of Infrastructure Priority Lists).