Document ID: chunk:federal_register_of_legislation:C2010C00644:clause:3_10
Version: federal_register_of_legislation:C2010C00644
Segment Type: clause
Provision Reference: sch 3 cl 10
Character Range: 12905–14661

10  Transitional
The references in paragraphs 102USA(2)(c) and 254(3)(b) of the Income Tax Assessment Act 1936 as inserted by this Schedule to general interest charge under section 102UP include a reference to:
 (a) general interest charge under item 93 of Schedule 2 to the A New Tax System (Pay As You Go) Act 1999; and

Note: Item 93 applied a general interest charge to amounts that became payable before 1 July 1999.
 (b) additional tax under section 102UP of the Income Tax Assessment Act 1936 as in force before the commencement of item 92 of Schedule 2 to the A New Tax System (Pay As You Go) Act 1999.

Note: Item 92 had the effect that additional tax under section 102UP continued to apply to amounts that became payable before 1 July 1999.
Notes to the Taxation Laws Amendment Act (No. 5) 2000

Note 1

The Taxation Laws Amendment Act (No. 5) 2000 as shown in this compilation comprises Act No. 43, 2000 amended as indicated in the Tables below.

Table of Acts
Act                                                Number    Date          Date of commencement                Application, saving or transitional provisions
                                                   and year  of Assent
Taxation Laws Amendment Act (No. 5) 2000           43, 2000  3 May 2000    3 May 2000
Tax Laws Amendment (2010 Measures No. 2) Act 2010  75, 2010  28 June 2010  Schedule 6 (item 86): 29 June 2010  —

Table of Amendments
ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected                                                                                   How affected
S. 4....................                                                                             rep. No. 75, 2010