Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_14
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 14
Character Range: 170610–171371

14  Application provision

(1) Division 342 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:
 (a) proceedings started, or proposed to be started, on or after the commencement of that Division; and
 (b) proceedings started, and not ended, before that commencement.
That Division applies whether the liability was incurred before, on or after that commencement.

(2) For the purposes of paragraph (1)(b), proceedings are taken not to have ended before that commencement if any appeal relating to the proceedings has not ended, or a period for lodging an appeal relating to the proceedings has not ended, before that commencement.

Part 4—Amendments relating to higher education

A New Tax System (Goods and Services Tax) Act 1999