Document ID: chunk:federal_register_of_legislation:C2017C00211:clause:2_43
Version: federal_register_of_legislation:C2017C00211
Segment Type: clause
Provision Reference: sch 2 cl 43
Character Range: 31032–31919

43  Making and amending assessments, and doing other things, in relation to past matters
(1) Even though a part of an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
 (a) making or amending an assessment (including under a provision that is itself repealed or amended);
 (b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
(2) This item does not limit the operation of the Acts Interpretation Act 1901.

Income Tax (Transitional Provisions) Act 1997