Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_25
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 25
Character Range: 81269–82138

25  At the end of section 208
Add:

Application

 (3) This section does not apply in relation to:
 (a) income tax that becomes due and payable on or after 1 July 2000; or
 (b) any other amount that becomes due and payable on or after that day, and that is taken to be income tax for the purposes of this section because of any other provision of this Act.

Example: Subsection 160ARW(1) provides that in section 208 income tax includes franking deficit tax, deficit deferral tax and franking additional tax. This section therefore does not apply in relation to any franking deficit tax, deficit deferral tax or franking additional tax that becomes due and payable on or after 1 July 2000.

Note: For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.