Income Tax Rates Act 1986
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View history notePt IV repealed by No 47 of 2018, s 3 and Sch 2 item 13, effective 1 July 2018. No 47 of 2018, s 3 and Sch 2 item 14 contains the following provision:
The temporary budget repair levy years are the years of income corresponding to the 2014-15, 2015-16 and 2016-17 financial years (see former section 32 of the
Income Tax Rates Act 1986
).
14 Repealed law continues for relevant years of income
14
Despite the repeal of Part IV of the
Income Tax Rates Act 1986
by this Part, that Part continues to apply, in relation to assessments for a temporary budget repair levy year, as if that repeal had not happened.
Note:
Pt IV inserted by No 45 of 2014, s 3 and Sch 1 item 1, effective 25 June 2014.
(Repealed by No 47 of 2018)
S 32 repealed by No 47 of 2018, s 3 and Sch 2 item 13, effective 1 July 2018. See note under Pt
IV
heading. S 32 formerly read:
temporary budget repair levy year
SECTION 32 INTERPRETATION
32
In this Part:
means a year of income corresponding to a temporary budget repair levy year (within the meaning of section 4-11 of the
Income Tax (Transitional Provisions) Act 1997
).
S 32 inserted by No 45 of 2014, s 3 and Sch 1 item 1, effective 25 June 2014.
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