Document ID: chunk:federal_register_of_legislation:C2023A00061:clause:1_165
Version: federal_register_of_legislation:C2023A00061
Segment Type: clause
Provision Reference: sch 1 cl 165
Character Range: 25528–26606

165  Transitional—instruments or documents issued or given by, or on behalf of, the Commissioner of Taxation
If:
 (a) during the period:
 (i) beginning at the commencement of this item; and
 (ii) ending on 1 January 2025;
  an instrument or other document is issued or given by, or on behalf of, the Commissioner of Taxation; and
  (b) apart from this item, the instrument or document would be invalid because it includes a reference to one or more things mentioned in column 1 of the following table; and
 (c) the instrument or document would be valid if each reference in the instrument or document to a thing mentioned in column 1 of a particular item of the table were instead a reference to the thing mentioned in column 2 of that item;
the instrument or document has effect as if each reference in the instrument or document to a thing mentioned in column 1 of that item were instead a reference to the thing mentioned in column 2 of that item.

References in the instrument or document
Item                                      Column 1                          Column 2