Document ID: chunk:federal_register_of_legislation:C2005A00162:clause:6_27
Version: federal_register_of_legislation:C2005A00162
Segment Type: clause
Provision Reference: sch 6 cl 27
Character Range: 42399–43155

27  Subitem 118(9) of Schedule 1
Repeal the subitem, substitute:

(9) If paragraph (6)(a) applies to an interest:
 (a) paragraph 164‑10(1)(b) of the Income Tax Assessment Act 1997 applies to the interest as if the second reference in that paragraph to "1 July 2001" were instead a reference to "1 July 2004"; and
 (b) section 164‑15 of the Income Tax Assessment Act 1997 applies to the interest as if the following references were instead references to "1 July 2004":
 (i) the first reference in subsection 164‑15(3) to "1 July 2001";
 (ii) the reference in subsection 164‑15(3) to "that day";
 (iii) the references in paragraph 164‑15(3)(b) and subsection 164‑15(4) to "1 July 2001".

Part 3—Other technical amendments

Income Tax Assessment Act 1997