Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:10_92
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 10 cl 92
Character Range: 274331–275138

92  Saving provisions relating to amendment at item 1

(1) Despite the repeal and substitution of Division 376 of the Income Tax Assessment Act 1997 by this Schedule, that Division continues to apply, in relation to films that commenced principal photography or production of the animated image before 8 May 2007, as if that repeal and substitution had not happened.

(2) Despite the amendment made by item 1 of this Schedule, legislative instruments that:
 (a) were made under section 376‑105 of the Income Tax Assessment Act 1997; and
 (b) were in force immediately before the commencement of that item;
continue to have effect, and may be dealt with, in relation to films that commenced principal photography or production of the animated image before 8 May 2007, as if the amendment had not happened.