Document ID: chunk:federal_register_of_legislation:C2013C00581:clause:4_10:p3
Version: federal_register_of_legislation:C2013C00581
Segment Type: clause
Provision Reference: sch 4 cl 10 (pt 3/3)
Character Range: 75107–76807

for the purpose of giving effect to this Subdivision for an income year if:
 (a) a certificate issued to a company is revoked under this section after the time the company lodged its *income tax return for the income year; and
 (b) the amendment is made at any time during the period of 4 years starting immediately after the revocation of the certificate.
Note: Section 170 of the Income Tax Assessment Act 1936 specifies the usual period within which assessments may be amended.

Certificates cannot be varied
 (7) A certificate issued under section 402‑760 cannot be varied.

402‑775  AAT review
  A company may apply to the *AAT for review of a decision of the *Water Minister under this Subdivision:
 (a) to refuse to issue a certificate to the company; or
 (b) to specify a particular amount in a certificate issued to the company; or
 (c) to revoke a certificate issued to the company.

402‑780  Guidelines
 (1) The *Water Minister must, by legislative instrument, make guidelines about issuing and revoking certificates under this Subdivision.
 (2) Despite subsection 14(2) of the Legislative Instruments Act 2003, the guidelines may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument or other writing as in force or existing from time to time if:
 (a) the instrument or other writing is issued by the *Water Minister or by the *Water Department; and
 (b) the instrument or other writing, as in force or existing from time to time, is publicly available.
 (3) A legislative instrument made under subsection (1) does not take effect before the end of the period in which it could be disallowed in either House of the Parliament.