Document ID: chunk:federal_register_of_legislation:C2023A00029:clause:9_8:p2
Version: federal_register_of_legislation:C2023A00029
Segment Type: clause
Provision Reference: sch 9 cl 8 (pt 2/2)
Character Range: 184030–186060

superannuation lump sum.
 (3) Subsection (2) applies despite any other provision of this Act (apart from subsection (4) of this section), the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936.
 (4) Subsection (2) does not apply in any of these cases:
 (a) if the Commissioner may amend the assessment in accordance with item 5 (fraud or evasion) or 6 (review or appeal) of the table in subsection 170(1) of the Income Tax Assessment Act 1936;
 (b) if the amendment is made for the purpose of giving effect to a provision specified in the regulations for the purposes of this paragraph.

301‑105  Transitional rules for Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023
 (1) The Minister may, by legislative instrument, make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) that:
 (a) relate to the amendments or repeals made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023; and
 (b) relate to either or both of the 2022‑23 and 2023‑24 income years.
 (2) Without limiting subsection (1), rules made under this section before the end of the period of 12 months starting on the day that Schedule commences may provide that provisions of that Schedule, or any other Act or instrument, have effect with any modifications prescribed by the rules. Those provisions then have effect as if they were so modified.
 (3) To avoid doubt, the rules may not do the following:
 (a) create an offence or civil penalty;
 (b) provide powers of:
 (i) arrest or detention; or
 (ii) entry, search or seizure;
 (c) impose a tax;
 (d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in any Act;
 (e) directly amend the text of an Act.
 (4) This Schedule (other than subitem (3)) does not limit the rules that may be made for the purposes of subitem (1).
[Minister's second reading speech made in—
House of Representatives on 23 November 2022
Senate on 1 December 2022]
(124/22)