Document ID: chunk:federal_register_of_legislation:C2011A00061:clause:4_7
Version: federal_register_of_legislation:C2011A00061
Segment Type: clause
Provision Reference: sch 4 cl 7
Character Range: 27593–28335

7  Transitional provision—actuaries' certificates
Subsection 295‑465(3) of the Income Tax Assessment Act 1997 (Actuary's certificate) applies to an amount as if the reference in that subsection to the date for lodgment of a fund's income tax return for an income year were a reference to the day the fund applies to amend the fund's assessment for the income year, if:
 (a) the relevant premiums are attributable (in whole or in part) to a liability to provide benefits that are covered by paragraph 295‑460(aa) of that Act, as inserted by this Schedule; and
 (b) the date for lodgment occurred before the commencement of this item; and
 (c) the fund applies to amend the assessment under section 170 of the Income Tax Assessment Act 1936.