Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:3_39
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 3 cl 39
Character Range: 73600–74404

39  Application
(1) Subject to this item, the amendments made by Parts 1 and 2 of this Schedule apply to the 2012‑13 income year and later income years.
(2) Subitem (1) does not apply to item 1 of this Schedule.

No retrospective administrative penalty
(3) Despite subitem (1), the amendments made by this Schedule do not give rise to a liability to an administrative penalty under section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent.

Modification for certain notice provisions
(4) Despite subitem (1), section 133‑75 in Schedule 1 to the Taxation Administration Act 1953, as inserted by this Schedule, does not require the Commissioner to give a notice before 1 July 2014.