Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:5_18
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 5 cl 18
Character Range: 56508–57161

18  Application

(1) The amendment made by item 2 of this Schedule authorises the Commissioner to decide, as a date on which the cancellation of a registration under section 25-57 takes effect, any day occurring on or after 1 July 2000.

(1A) The amendment made by item 4 of this Schedule applies, and is taken to have applied, to a requirement that would otherwise arise, or have arisen, under section 8AAZL of the Taxation Administration Act 1953 on or after 1 July 2000.

(2) The amendments made by items 12 to 17 of this Schedule apply, and are taken to have applied, in relation to net amounts for tax periods starting on or after 1 July 2000.