Document ID: chunk:federal_register_of_legislation:C2013C00579:clause:4_16
Version: federal_register_of_legislation:C2013C00579
Segment Type: clause
Provision Reference: sch 4 cl 16
Character Range: 31955–32961

16  Application provision
(1) The amendments made by this Schedule apply in relation to the payment, or the discharging of liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed on or after 1 July 2011.
(2) However, the amendments do not apply in relation to a payment, or a discharge of a liability to make a payment, relating to an Australian tax, or an Australian fee or charge, imposed before 1 July 2012 if the payment is of a kind specified by legislative instrument (a Division 81 determination):
 (a) made for the purposes of subsection 81‑5(2) of the A New Tax System (Goods and Services Tax) Act 1999; and
 (b) in force immediately before the commencement of this item.
(3) Despite the repeal of subsection 81‑5(2) of the A New Tax System (Goods and Services Tax) Act 1999 by item 2 of this Schedule, a Division 81 determination continues to have effect, after the commencement of this item and before 1 July 2012, as if the repeal had not happened.