Document ID: chunk:federal_register_of_legislation:C2020C00244:clause:1_13
Version: federal_register_of_legislation:C2020C00244
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 30185–30781

13  Transitional: deadline for giving information to beneficiaries
(1) This item applies in relation to a roll‑over chosen under Subdivision 126‑G of the Income Tax Assessment Act 1997 if the transfer year for the roll‑over is the transferring trust's 2008‑09 income year.
(2) Subsection 126‑260(1) of that Act has effect, in relation to the roll‑over, as if the reference in that subsection to 3 months after the end of the transfer year were a reference to 6 months after the day this Act receives the Royal Assent.

Part 3—Other amendments

A New Tax System (Goods and Services Tax) Act 1999