Document ID: chunk:federal_register_of_legislation:C2011C00610:clause:1_60
Version: federal_register_of_legislation:C2011C00610
Segment Type: clause
Provision Reference: sch 1 cl 60
Character Range: 71488–72198

60  Reducing and revoking estimates

(1) Section 268‑40 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to:
 (a) a notice given by the Commissioner before, on or after the commencement time; or
 (b) proceedings that relate to the recovery of the unpaid amount of an estimate commenced before, on or after the commencement time; or
 (c) an application made under section 234, 459P, 462 or 464 of the Corporations Act 2001 before, on or after the commencement time.

(2) Section 268‑45 in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, applies in relation to a proof of debt lodged before, on or after the commencement time.